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会计核算是及时、准确、真实地反映企业的生产经营活动,为企业有关各方了解其财务状况和经营成果以及为内部经营管理提供会计信息。在新形势下为加强和规范企业的会计核算工作,适应企业内部管理与控制成本费用支出的需要,建立健全体现行业特点的会计核算体系,对于强化企业的依法理财、创新和服务意识,提高企业财会业务水平和工作质量,具有十分重要的意义。
Accounting is to timely, accurately and truly reflect the production and business activities of enterprises, for all parties concerned to understand their financial position and operating results and to provide accounting information for internal operation and management. Under the new situation, in order to strengthen and standardize the accounting work of enterprises, meet the need of internal management and control cost and expenses of the enterprises, establish and improve the accounting system which embodies the characteristics of the industry, which is of great significance for strengthening the enterprises’ wealth management, innovation and service awareness according to law, Accounting level of business and quality of work, with great significance.