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2001年中国航空工业第一集团公司提出财务管理“十五”规划,确立了建立“五大”体系的财务管理战略目标,即以现金流量为核心,建立全面预算管理体系;以规范财会行为为核心,建立财会管理制度体系;以强化风险意识为核心,建立财务预警监控体系;以快捷高效为核心,建立财会信息网络体系;以提高素质为核心,建立结构优化的财会队伍体系。在今年召开的集团公司财务工作会议上,部分单位交流了“五大”体系建设的经验做法。本刊选登成都飞机工业(集团)有限责任公司、西安飞机工业(集团)有限责任公司的经验材料,以供大家参考借鉴。
In 2001, China Aviation Industry Corporation No.1 proposed financial management “fifteen” planning, established the financial management strategic goal of establishing a “five ” system, namely, establishing a comprehensive budget management system with cash flow as the core; The financial accounting behavior is the core, establishing a system of accounting management system; strengthening risk awareness as the core, establishing a financial early warning monitoring system; establishing a financial information network system with fast and efficient as the core; and improving the quality as the core, and establishing a structurally optimized accounting team system. At the financial work conference of the group company held this year, some units exchanged experience in the construction of the “five major” systems. This publication selects the experience materials of Chengdu Aircraft Industry (Group) Co., Ltd. and Xi’an Aircraft Industry (Group) Co., Ltd. for reference.