在同辐公司大力推进法制财务与绩效财务建设、以财务转型升级推动集团价值创造之时,子公司原子高科围绕“绩效财务建设”创立的利润中心核算体系步上征程,绩效财务是绩效管理在财务管理上的运用和体现,是以价值创造为核心的财务活动和财务管理。而利润中心核算体系是在企业内部建立责任中心,实行责任会计,实现以利润等核心财务指标来对业绩进行记录、考核和评价的目标。利润中心核算体系的建设与绩效财务的核心精神是一致的,不仅是在现代市场经济条件下, When Tongfang vigorously pushed forward the financial construction of legal affairs finance and performance and promoted the value creation of the Group with the financial transformation and upgrading, the subsidiaries of Atomic Hi-Tech set foot on the journey of the profit center accounting system set up by “Performance Finance Building”, and performance finance was the performance Management in the financial management of the use and reflect the value creation is the core of financial activities and financial management. The profit center accounting system is to establish a responsibility center within the enterprise, the implementation of responsibility accounting, to achieve the core financial indicators such as profit to record performance, evaluation and evaluation of the goal. The construction of the profit center accounting system is consistent with the core financial performance, not only under the condition of modern market economy,