摘要
介绍了公路施工企业实行财务集中核算的必要性 ,以及实行集中核算的实施过程和具体办法 ,着重描述了财务信息系统的建立 。
The necessity carrying out financial centralized accounting in highway construction enterprises is introduced. And combined with Road and Bridge Company its implement process and ways are described as well as the establishment of financial information system. Prospects are also made for the application of financial centralized accounting.
出处
《山西建筑》
2003年第10期123-124,共2页
Shanxi Architecture
