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近些年来,随着经济全球化的不断发展,以及金融危机的影响,当代企业的会计制度有待改善。由于会计人员不熟悉会计制度,以及会计制度本身的缺陷,造成当今企业在处理会计事项时,并未按照新会计制度的要求进行,这严重影响会计信息的真实性及可靠性。本文笔者针对新企业会计制度的运用过程进行探讨,分析其存在的问题,并提出相应的对策。
In recent years, with the continuous development of economic globalization and the impact of the financial crisis, the accounting system of contemporary enterprises needs to be improved. Because accounting personnel are not familiar with the accounting system and the defects of the accounting system itself, the current enterprises do not deal with the accounting matters in accordance with the new accounting system requirements, which seriously affect the authenticity and reliability of accounting information. In this paper, the author of the new accounting system for the use of the process of discussion, analysis of the existing problems and propose appropriate countermeasures.