装备承制单位合同履行账务监督方法研究  

Study on Accounting Method in Contract Performance Supervision on Equipment Contractor

作　　者：张侃[1] 黄栋[1] 刘宝平[1] 

机构地区：[1]海军工程大学装备经济管理系,湖北武汉430033

出　　处：《装备学院学报》2016年第6期51-56,共6页Journal of Equipment Academy

摘　　要：针对当前合同履行费用监督工作中方法偏少、效率偏低等问题,提出了账务监督方法。分析了装备承制单位账务监督的必要性、现状问题、实施步骤和技术手段,明确了主要账户的考察内容和监督目标。从加快人才培养与梯队建设、引入全过程监督理念、建立多元良性机制3个方面,提出了开展装备承制单位账务监督工作的对策建议。Aiming at the problems existing in the cost supervision during the contract performance process such as the lack of methods,the lower efficiency,the paper firstly introduces an accounting supervision method.Then,it analyzes the necessity,status quo,implementation steps and technical measures of accounting supervision for equipment contractors,and clarifies the contents and objectives of the supervision on main accounts.lastly,it gives some countermeasures and advices on how to supervise the accounts of the equipment contractor in three respects：speeding up the cultivation of talents and forming an echelon,introducing the whole process supervision concept and building up a diversified sound mechanism.

关 键 词：合同履行 费用监督 账务监督 全过程监督 

分 类 号：F275[经济管理—企业管理]