国有企业事业部制的会计核算优化策略研究  

Research on Accounting Calculation Optimization Strategies of State-Owned Enterprises'Divisionalization

作　　者：魏方楠 WEI Fangnan(Yunding Technology Co.,Ltd.,Jinan 250000,China)

机构地区：[1]云鼎科技股份有限公司,山东济南250000

出　　处：《商业观察》2024年第13期101-104,共4页BUSINESS OBSERVATION

摘　　要：国有企业事业部制的会计核算优化对企业的发展和管理具有重要意义,准确和可靠的财务报告可以增加投资者和合作伙伴的信任度,提升企业的声誉和形象,为企业持续发展创造良好的外部环境。基于此,文章立足国有企业事业部制的定义和特点,分析国有企业事业部制的优势和局限性,进而分析国有企业事业部制会计核算的实施难点,并结合当前实际提出国有企业事业部制的会计核算的优化策略,旨在为相关人员提供参考。The optimization of accounting calculation in state-owned enterprises'divisionalization is of great significance for the development and management of enterprises.Accurate and reliable financial reports can increase the trust of investors and partners,enhance the reputation and image of enterprises,and create a favorable external environment for the sustainable development of enterprises.Therefore,based on the definition and characteristics of the state-owned enterprises'divisionalization,this article analyzes the advantages and limitations of the state-owned enterprises'divisionalization,and then analyzes the implementation difficulties of accounting calculation for the state-owned enterprises'divisionalization.It proposes optimization strategies of accounting calculation for the state-owned enterprises'business divisionalization combined with the current condition,hoping to provide references for relevant personnel.

关 键 词：国有企业 事业部制 会计核算 优化策略 

分 类 号：F275.2[经济管理—企业管理] F276.1[经济管理—国民经济]