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财务预算是财务部门工作的重要组成部分,随着现代企业制度和社会主义市场经济的当代发展,财务预算的地位也日益突出。为了提高财务预算的效率和水平,本文从分析传统财务预算存在的不足入手,探讨了会计核算基本原则在财务运算中的具体运用,并认为有效全面的在财务预算中推行会计核算的基本原则将大大提高财务预算的效率和水平,充分发挥财务预算对资金的配置和管理,进而提高企业的经济利益和社会效益。
The financial budget is an important part of the work of the financial department. With the modern enterprise system and the contemporary development of the socialist market economy, the status of the financial budget has become increasingly prominent. In order to improve the efficiency and level of the financial budget, this article starts with the analysis of the deficiencies in the traditional financial budget, explores the specific application of the basic principles of accounting in financial operations, and considers that the basic principle of effective and comprehensive implementation of accounting in the financial budget Greatly improve the efficiency and level of the financial budget, give full play to the financial budget allocation and management of funds, thereby enhancing the economic and social benefits of the enterprise.