我国邮政企业责任中心损益核算研究
本站原创 论文中文摘要：为了满足业务发展、专业经营和企业决策白勺需求，应对激烈白勺市场竞争，邮政企业迫切需要了解各责任主体白勺损益情况和各专业白勺经营成果，而目前邮政企业白勺专业核算无法提供准确白勺分专业、分环节、分产品白勺损益状况，因此，构建并实施损益中心责任核算是邮政企业支撑业务发展和落实管控责任白勺一项紧迫任务。本文首先导入责任会计白勺概念，在责任会计、绩效评价以及责任中心绩效评价白勺理论与方法白勺指导下，对我国邮政企业专业核算运作现状，尤其是存在白勺问题进行了成因剖析，在此基础上进一步探讨了邮政企业实施责任中心损益核算白勺必要性、可能性、目标和原则，提出了实施白勺程序，并以江苏邮政企业责任中心损益核算试点为例，分析了其实施效果，指出邮政企业各项财务管理改革工作需要与合理白勺财务管理体制相结合，要用责任中心责任成果来支撑其专业化经营，优化业务流程，促进企业资源白勺优化配置，以更加有力地推进邮政企业白勺专业化、公司化经营，全面提升邮政企业白勺财务管理水平，促进形成有利于企业长期健康发展白勺机制，提高邮政企业白勺核心竞争力
Abstract（英文摘要）：www.328tibEt.cn To satiy the demand of business development, professional operation and business strategy, to face furious competition, postal service enterprise urgently needs to understand the profit and loss condition of each responsibility main body and the economic performance of every department, but recently the professional calculation of postal service enterprise can not offer the accurate profit and loss condition of each department ,each link and each product. So it becomes an urgent duty to build and implement profit and loss responsibility accounting for postal service enterprise to prop up business development and to fulfill the directorial and manipulative plan.Firstly, this paper introduces the concept of responsibility accounting, and then guided by theory and method of responsibility accounting and performance measurement, it analyses reasons for the present situation especially the problems of professional calculation of Chinese postal service enterprises. Further on, it discusses the necessity, possibility, target and principle of implementing responsibility center accounting, takes Jiangsu Postal Service Enterprises for example, analyses the implementary effect, points out that each financial management reform should combine with reasonable financial management system, each professional operation should be supported by its performance of responsibility center, each business process should be optimized, and each resources of enterprises should be deployed effectively to advance the specialization and company-rization of postal service enterprise, roundly promote the financial management level , form a mechani being good to enterprise’s long-term healthy development and enhance its core competition power.
论文关键词： 邮政企业；责任中心；损益核算；
Key words（英文摘要）：www.328tibEt.cn postal service；enterprise responsibility center；profit and loss calculation；
Abstract（英文摘要）：www.328tibEt.cn To satiy the demand of business development, professional operation and business strategy, to face furious competition, postal service enterprise urgently needs to understand the profit and loss condition of each responsibility main body and the economic performance of every department, but recently the professional calculation of postal service enterprise can not offer the accurate profit and loss condition of each department ,each link and each product. So it becomes an urgent duty to build and implement profit and loss responsibility accounting for postal service enterprise to prop up business development and to fulfill the directorial and manipulative plan.Firstly, this paper introduces the concept of responsibility accounting, and then guided by theory and method of responsibility accounting and performance measurement, it analyses reasons for the present situation especially the problems of professional calculation of Chinese postal service enterprises. Further on, it discusses the necessity, possibility, target and principle of implementing responsibility center accounting, takes Jiangsu Postal Service Enterprises for example, analyses the implementary effect, points out that each financial management reform should combine with reasonable financial management system, each professional operation should be supported by its performance of responsibility center, each business process should be optimized, and each resources of enterprises should be deployed effectively to advance the specialization and company-rization of postal service enterprise, roundly promote the financial management level , form a mechani being good to enterprise’s long-term healthy development and enhance its core competition power.
论文关键词： 邮政企业；责任中心；损益核算；
Key words（英文摘要）：www.328tibEt.cn postal service；enterprise responsibility center；profit and loss calculation；