财务共享模式下基层工会会计风险及应对策略
Accounting Risks and Coping Strategies of Grassroots Trade Unions under the Financial Sharing Model
张雨蒙1
作者信息
- 1. 中国运载火箭技术研究院,北京 100076
- 折叠
摘要
财务共享中心是目前较新颖的一种财务管理模式,许多大型集团、国企都已开始建立财务共享中心.目前多数共享中心的财务管理范围以企业主要经营业务为主,将基层工会业务纳入的较少.航天一院财务共享中心作为中国航天科技集团有限责任公司的共享建设排头兵,在共享范围方面勇于引领,将基层工会财务工作一并纳入,与企业主业财务共享同建设、同规范、同管理.本文以航天一院财务共享中心为例,研讨共享中心成立以来,基层工会业务在共享模式下遇到的问题和风险,并对此提出应对策略.
Abstract
Financial sharing center is a novel financial management mode at present,and many large groups and state-owned enterprises have begun to establish financial sharing centers.The financial management scope of most sharing centers is mainly focused on the main business of the enterprise,and few of them include the grassroots trade union business.As the pioneer of the sharing construction of China Aerospace Science and Technology Corporation Limited,the financial sharing center of China Academy of Launch Vehicle Technology has bravely led the way in the sharing scope,including the financial work of the grassroots trade union,and developing,standardizing and managing it together with the main business of the enterprise.Taking the financial sharing center of the China Academy of Launch Vehicle Technology as an example,this paper summarizes the problems and risks encountered by the grassroots trade union business in the sharing mode since the establishment of the sharing center,and puts forward corresponding countermeasures.
关键词
财务共享/基层工会会计/会计风险/风险管理Key words
financial sharing/grassroots trade union accounting/accounting risk/risk management引用本文复制引用
出版年
2024
NETL
NSTL
万方数据