摘要
企业特别是集团公司实行收支双轨制管理有利于资金资源的配置,合理调度和使用资金及加强对分公司的财务管理。实行收支双轨制需单独开设帐户,编制详细预算并进行审定。同时需要解决分公司经营积极性、资金回收、资金使用成本等问题。
Practicing two-way management of income and expenditure in enterprises especially group companies is beneficial to allocation of capital resource, capital use by reasonable dispatching it, and the strengthening of control of branch companies. Practicing two-way system requires opening independent accounts, making detailed budget and carrying out examination. Besides it also requires to solve such problems as the initiatives of operation of branch companies, capital reclaiming, cost of capital use, etc.
出处
《重庆工学院学报》
2003年第1期79-80,共2页
Journal of Chongqing Institute of Technology
关键词
资金
收支双轨制
财务管理
企业管理
资源配置
capital
two-way system of income and expenditure
financial management
