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现代会计最基本的职能是反映和监督,即完整、清晰、及时地反映企业经营活动的全过程,控制企业的经济活动。为了充分履行会计职能、实现会计目标,需要研究并优化会计管理机制。所谓会计管理机制,是指在企业整个会计系统这个有机整体中,各组成部分(或要素)之间相互作用的?
The most basic function of modern accounting is to reflect and supervise, that is, complete, clear and timely reflection of the whole process of business activities to control the economic activities of enterprises. In order to fully perform the accounting functions and achieve the accounting goals, it is necessary to study and optimize the accounting management mechanism. The so-called accounting management mechanism, refers to the entire enterprise accounting system in the organic whole, the various components (or elements) interaction between?