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在现行的制度环境下开展会计工作,工作人员应该采用新的工作方法,适应电算化经济发展的趋势,从而提高会计电算化的效率。在会计准则执行活动中,技术人员应该按照制度进行规范化操作,从而满足现代化企业财务管理的需要。为了适应市场经济,随着我国对内经济改革的不断深入和对外开放的程度不断加大,我国的市场经济体制和规模不断壮大,西方国家的先进企业管理经验,推动了我国经济管理领域的革新。本文从制度环境对会计准则执行的影响进行分析,提出几点有利于会计工作效率整体性提高的可行性措施。
In the current institutional environment for accounting work, staff should adopt new working methods to adapt to the trend of computerized economy, so as to improve the efficiency of computerized accounting. In the implementation of accounting standards, technical personnel should be standardized in accordance with the system operation, so as to meet the needs of modern enterprise financial management. In order to adapt to the market economy, with the continuous deepening of China’s internal economic reform and the opening up to the outside world, China’s market economy system and its scale have been continuously expanded. The advanced enterprise management experience in western countries has promoted the innovation in the field of economic management in our country . This article analyzes the impact of institutional environment on the implementation of accounting standards and puts forward some feasible measures that are conducive to the overall improvement of accounting efficiency.