题 目
工程技术学院
认识实习论文
关于格力集团财务规章制度调查报告姓 名 蔡雨洋 学 号 0915081218 所在系部 管理系 专业班级 09财务管理1 班 指导教师 许 丹 日 期 2010年10月12日 I
工程技术学院学年论文
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摘 要
工业是集团的支柱和领头产业，多年来，集团坚持“以科技进步推动发展，以高新产品占领市场”的发展思路，以新产品、新技术主打市场，成功地创建了格力电器、凌达压缩机、格力罗西尼、格力磁电等一批有实力的工业企业，但是财务管理是企业管理的关键，会计核算则是财务管理的基础。会计核算是企业重要的管理工作。加强对企业会计核算工作的领导与管理，是企业领导必须重视的问题。近几年来，我国的会计工作本着服务于经济建设和改革开放的宗旨，注意更新观念、转变职能、完善、变革方法，取得了巨大成绩，特别是通过改革企业会计核算制度，及时制定并实施了《企业会计准则》和行业会计核算制度，有效地保证和促进了经济建设和改革开放。随着建立社会主义市场经济目标的确立和措施的落实，对会计核算的管理模式和会计信息质量提出了新的、更高的要求，为此，国家有关部门强调要进一步深化企业会计核算制度改革，加快制定并逐步实施以基本准则和具体准则为主要内容的企业会计准则体系，不断提高会计核算水平和会计信息质量，为规范社会主义市场经济秩序、促进企业强化经营管理、提高经济效益服务。本文仅对我国格力集团的财务规章制度进行的调查报告。
关键词：财务管理 会计核算 会计准则
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工程技术学院学年论文
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Abstract
Industry is the backbone and leading industry group, for many years, the group insisted \"to promote development of science and technology progress, occupy the market with new products development, new products, new technologies and leading market successfully created the gree electric appliances, bullying of compressor, gree Carl ronisch himself, gree group of magnetic and electric industrial enterprise, but the financial management is the key of enterprise management, accounting, financial management is based. Accounting is an important enterprise management. To strengthen enterprise accounting work of leadership and management, enterprise leaders must pay attention to the problem. In recent years, our country accountant working principle to serve economic construction and reform and opening, pay attention to renew the idea, changing functions, to perfect the system, the transformation method, made great achievements, especially through the enterprise accounting system reform, the formulation and implementation of the enterprise accounting standards and the accounting profession, effectively guarantee system and promoting the economic construction and reform and opening-up. With the establishment of socialist market economy and the establishment of the target for implementing measures, and accounting management mode and the accounting information quality put forward new, higher demand, therefore, the relevant departments of the state shall further emphasize enterprise accounting system reform, speed up the
implementation and with the basic standard and specific standards as the main contents of the enterprise accounting system, improve the level of accounting and accounting information quality, in order to regulate the socialist market economic order, promote enterprise
strengthening management, improve economic efficiency service. In this paper, only our group of financial regulations survey report.
Keywords: financial management accounting accounting standards
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工程技术学院学年论文
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目 录
摘 要 .............................................................................................................................................. II Abstract ........................................................................................................................................ III 1 格力集团简介 ......................................................................................... 错误！未定义书签。
1.1 发展简史 ...................................................................................... 错误！未定义书签。 1.2 历史成就 ...................................................................................... 错误！未定义书签。 2 集团财务管理制度 ................................................................................................................... 3
2.1 会计机构、会计人员管理 ............................................................................................ 3 2.2 固定资产的管理 ............................................................................................................ 3 2.3 负债管理 ........................................................................................................................ 4 3 财务管理制度的合理性 ........................................................................................................... 5 结束语 ............................................................................................................................................. 6 参考文献 ......................................................................................................................................... 7
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