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帐簿是以会计凭证为依据,用来全面地、系统地、连续地、科学地记录各项经济活动,核算和监督会计对象所使用的簿籍。帐簿是会计核算必不可缺少的工具,又是编制会计报表的主要依据。一个企业的帐簿,其组织和结构的设计是否合理实用,对于能否及时、准确地提供经济信息,能否有效地提高工作效率是至关重要的。因此,为了加强企业的经济核算,改进会计工作,我们必须首先搞好会计帐簿的改革。在满足国民经济管理需要的前提下,为了更好地适应企业经营管理的需要,根据我厂具体情况,从实际需要出发,我们突破了传统观念,实事求是地对会计帐簿进行了一些必要的改革,不断地完善了帐簿的组织,改进了核算程序,从而比较扎实地加强了基础工作,逐步地提高了工作效率。
The books are based on accounting documents and are used to comprehensively and systematically, continuously and scientifically record all kinds of economic activities, accounting and supervising the books used by accounting objects. Bookkeeping is an indispensable accounting tool, but also the main basis for the preparation of financial statements. Whether a company’s books, organizations and structures are designed with reasonableness and practicality is crucial for the timely and accurate provision of economic information and whether it can effectively improve work efficiency. Therefore, in order to strengthen the economic accounting of enterprises and improve the accounting work, we must first do a good job in the reform of the accounting books. In order to meet the needs of national economic management, in order to better meet the needs of business management, according to our plant specific circumstances, starting from the actual needs, we have broken the traditional concept of seeking truth from facts on the accounting books were some necessary reforms , Constantly perfected the organization of the books and improved the accounting procedures, thereby strengthening the basic work more solidly and gradually improving the work efficiency.