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国有企业会计核算管理建设深入推进是提高企业运营效率、保障企业依法经营和会计信息真实可靠、促进企业实现战略目标的活动,是现代企业制度的根本要求,是企业各项管理工作的基础,也是企业提高管理水平和防范风险的一种有效机制。企业要实现持续健康发展,尤其在当前会计电算化的背景下,更应面对新情况,不断完善会计核算体系,通过制度规避风险,以机制控制风险,以责任降低风险,努力实现“速度、效益与风险”的平衡,提高企业的经营效率和效果,从而促进国有企业实现其战略目标。
The deepening progress in the construction of accounting management in state-owned enterprises is the fundamental requirement for the modern enterprise system to improve the operational efficiency of enterprises and guarantee the authentic operation of enterprises according to law and the truthfulness of accounting information, and to promote the realization of strategic objectives. It is also the basis for various management tasks of enterprises An effective mechanism for enterprises to improve their management level and prevent risks. Enterprises should achieve sustained and healthy development, especially in the current context of accounting computerization, but should also face the new situation, constantly improve the accounting system, to avoid risks through the system, to control risks with mechanisms, to reduce risks with responsibility, and strive to achieve “ Speed, efficiency and risk, ”so as to enhance the efficiency and effectiveness of the operation of the enterprise, so as to promote the realization of the strategic objectives of the state-owned enterprises.