| 两权分离条件下商业企业核算模式的探析 |
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| 引用本文： | 潘童华.两权分离条件下商业企业核算模式的探析[J].华北水利水电学院学报(社会科学版),2006,22(1):21-22,90. |
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| 作者姓名： | 潘童华 |
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| 作者单位： | 许昌职业技术学院,河南,许昌,461000 |
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| 摘 要： | 随着经济全球化,企业在两权分离条件下,要建立适应市场的、灵活多样的财务管理信息系统,以便加强对商业企业经营管理及绩效的监督和控制,降低商业企业营销成本,提高经济效益。
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| 关 键 词： | 核算 两权分离 ERP财务信息化 财务管理 |
| 文章编号： | 1008-4444(2006)01-0021-02 |
| 修稿时间： | 2005年11月22 |
Analysis of Business Enterprise Accounting Mode under the Condition of Ownership and Legal Property Right Seperation |
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| PAN Tong-hua.Analysis of Business Enterprise Accounting Mode under the Condition of Ownership and Legal Property Right Seperation[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2006,22(1):21-22,90. |
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| Authors: | PAN Tong-hua |
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| Abstract: | With the economic globalization and under the condition of ownership and legal property right seperation.Enterprises should set up the market-direct and flexible financial management information system to strengthen the business enterprise management and performance monitor and control to reduce the marketing costs of business enterprise and to improve the economic benefits. |
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| Keywords: | Accounting Ownership and legal property right seperation ERP financial information Financial management |
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