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管理会计在提高企业经济效益、创造价值方面正发挥着越来越重要的作用,许多企业都在积极探索通过构建管理会计体系、改善管理会计方法来促进企业发展。本刊2015年第5期“本期专题”栏目中刊登了中国联合网络通信有限公司河北省分公司(以下简称河北联通)探索管理会计体系构建的实践,分享了河北联通的管理创新经验,在读者中取得了较好的反响。为了更全面地向读者展示河北联通的管理创新举措和实际成效,探寻企业转型时期财务管理
Management accounting is playing an increasingly important role in improving the economic efficiency and value creation of enterprises. Many enterprises are actively exploring ways to promote the development of enterprises through the construction of management accounting system and the improvement of management accounting methods. The 5th Issue, Issue 5, 2015 “The topic of this issue” published the practice of exploring the construction of management accounting system by China United Network Communications Co., Ltd. Hebei Branch (hereinafter referred to as Hebei Unicom) and sharing the experiences of management innovation of Hebei Unicom , Made a good response in the reader. In order to show readers more comprehensively the management innovation measures and actual results of Hebei Unicom, explore the financial management during the transition period