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从经济学的角度来看,企业之间竞争的是资金流转速度,这是最本质的竞争。理论上资金流转速度越快,资金的利用率就越高,企业的经济效益和社会效益就越高,即认为用最少的资源创造了最大的社会财富。对于炼油企业而言,其财政会计核算体系直接决定了资金流转速度,决定了其市场竞争力。受制于篇幅的限制,本文仅从财政会计核算体系的角度来探讨炼油企业的市场竞争力影响因素以及解决对策。
From an economic point of view, the competition between enterprises is the speed of capital flow, which is the most essential competition. In theory, the faster the capital flow, the higher the utilization rate of funds, the higher the economic and social benefits of the enterprise, that is, the largest social wealth is created with the least resources. For the refinery, its financial accounting system directly determines the speed of capital flow, determines its market competitiveness. Subject to space limitations, this article only from the perspective of financial accounting system to explore the refining enterprises of the market competitiveness of the influencing factors and solutions.