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建立现代企业制度是发展社会化大生产和市场经济的必然要求,并且已成为我国国有企业深化革的方向,所以对现有财务运作方式进行全面改革,建立新型的、与现代企业制度相适应的企业财务管理机制已是当务之急。为了加强财务管理,规范会计行为,严格审批制度,保证会计资料的真实完整,同时加强经济管理和财务管理,不断提高经济效益,真正维护社会主义市场经济秩序,为决策层提供完整的、具有价值的会计信息资料,真正发挥会计的监督、服务和反映为一体的职能作用。笔者结合自己的财务工作经历,从五方面谈了对会计工作的认识,为创建诚信的会计环境、营造和谐社会打下坚实的基础。
The establishment of a modern enterprise system is an inevitable requirement for the development of a socialized mass production and a market economy and has become the direction for the deepening of the state-owned enterprises in our country. Therefore, it is necessary to carry out an all-round reform of the existing financial operation mode and establish a new type of system compatible with the modern enterprise system Enterprise financial management mechanism is a top priority. In order to strengthen financial management, standardize accounting practices, strictly examine and approve the system, ensure the integrity of accounting information, strengthen economic management and financial management, continuously improve economic efficiency, and truly safeguard the order of the socialist market economy, and provide the decision-making layer with complete and valuable Accounting information, the true account of the supervision, service and reflection as one of the functions of the role. Based on my own financial work experience, the author talked about the accounting work from five aspects and laid a solid foundation for creating an honest accounting environment and building a harmonious society.