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自2013年起,国家民航局就已根据财政部的相关政策要求,将财务会计这一管理层级从部门预算当中进行精简,各地的监管局预算被全部取消,管理体制上直接采用民航局到地方管理局的两级财政管理。本文对民航管理中的会计组织结构改革进行详细探究,具体分析会计扁平化管理对制度改革所带来的影响,并根据相关理论提出我国民航会计组织结构调整与优化的策略。
Since 2013, the CAAC has already streamlined the management level of financial accounting from the departmental budget according to the relevant policy requirements of the Ministry of Finance. The budget of the SAFE has been completely abolished. The management system adopts the CAAC directly to the localities Authority two levels of financial management. In this paper, we investigate in detail the reform of the accounting organization structure in the civil aviation management, analyze the impact of the flat management of the accounting system on the reform of the system, and put forward the tactics of adjusting and optimizing the organizational structure of the civil aviation accounting in China according to relevant theories.