随着改革开放的逐渐深入,经济建设发生了根本性的转变,会计结算作为会计行业的重要组成部分,在会计管理中起到了至关重要的作用,为了适应时代社会发展的需要,会计结算方式也推出了新的方法及理论依据。有效的改善了会计结算中“各自为政”的一些不良现象,但与此同时也暴露出了一些新的问题,现针对其这些新的问题提出了相应的解决措施,以提供参考。 With the gradual deepening of reform and opening up, economic construction has undergone fundamental changes. As an important part of the accounting profession, accounting settlement plays an important role in accounting management. In order to meet the needs of social development in the era, the accounting settlement method Also introduced a new method and theoretical basis. Effectively improve some bad phenomena in accounting and settlement, but at the same time, some new problems have been revealed. Corresponding solutions to these new problems are put forward for reference.