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在企业管理中,会计管理占有重要地位,其中会计核算质量如何直接会对企业的发展产生影响。若会计核算质量较佳,则能对企业经营决策起到支持作用。然而在各种因素综合作用下,企业会计核算过程中出现许多问题,对会计核算监督作用的发挥产生了阻碍,对企业发展产生不利影响。基于此,本文对企业会计核算过程中存在问题进行了简单阐述,并提出了几条实施规范化管理的策略。
In business management, accounting management occupies an important position, including how the quality of accounting directly affect the development of enterprises. If the accounting quality is better, then it can play a supportive role in the business decision-making. However, under the combined action of various factors, many problems arise in the process of accounting, which hinder the development of accounting supervision and exert an adverse influence on the development of the enterprise. Based on this, this paper briefly elaborates on the existing problems in the process of enterprise accounting, and puts forward several strategies for the implementation of standardized management.