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如何建立科学的企业内部控制制度,是建立现代企业制度,实现科学管理的重要内容,也是提高企业经济效益的重要制度保证。本文在总结河北涿鹿化肥有限公司开展责任成本管理经验的基础上,从行为科学的角度、从“泰罗制”精神实质的比较,分析了我们推行的责任会计的实质和存在问题,进而提出如何结合我国实际,建立适合我国国情的、博采众长的企业内部管理控制制度的初步思路。这正是我们开展本次“管理会计在我国企业中应用与发展”征文的初衷。希望广大实务工作者和科研、教学工作者,在介绍国外先进管理技术、方法、观念的同时,注重与我国实际的结合及应用的研究;在学习国外先进经验的同时,注意总结和发展完善我们已有的行之有效的科学管理经验,将实践活动上升到理论总结,再指导我们的实践,为建立管理科学的现代企业制度作出我们财会工作者的贡献。欢迎大家踊跃投稿。
How to establish a scientific internal control system for enterprises is an important part of establishing a modern enterprise system and realizing scientific management. It is also an important institutional guarantee for improving the economic efficiency of enterprises. Based on the experience of responsibility cost management carried out by Hebei Zhuolu Fertilizer Co., Ltd, from the perspective of behavioral science, this article analyzes the substance and existing problems of the responsibility accounting from the comparison of the spiritual essence of Then put forward how to combine the reality of our country to establish the initial train of thought that is suitable for China’s national conditions and absorbing all the internal management control system. This is exactly the original intention that we carried out this essay “The Application and Development of Management Accounting in Our Enterprises”. Hope that the majority of practitioners and scientific research, teaching workers, introducing advanced foreign management techniques, methods, concepts at the same time, pay attention to China’s actual combination and application of research; learning advanced foreign experience at the same time, pay attention to summarize and develop and improve our The well-established experience in scientific management has brought practical activities up to theoretical conclusion, guiding our practice and making contributions to our accounting workers in establishing a modern enterprise system for the management of science. We welcome enthusiastic submission.