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为了适应外向型企业经营发展的需要,外向型企业会计必须强化以下观念: (一)市场竞争观念。内向型企业的商品生产经营是不完全的市场经营,市场体系不完整,竞争的方式、手段带有很大的局限性;而国际化商品经营则是完全的市场经营,企业必须在充分了解市场需求的基础上进行预测和决策。在国际市场上,由于各国经济、政洽、法律、生活习惯等方面,存在较大差别,企业把握国际市场的难度比国内市场大得
In order to meet the needs of the export-oriented enterprises, the export-oriented enterprise accounting must strengthen the following concepts: 1. The concept of market competition. The production and operation of inward-looking enterprises are incomplete market operations, and the market system is incomplete. The methods and means of competition are very limited; while the internationalized commodity management is a complete market operation, the enterprises must fully understand the market. Demand based on predictions and decisions. In the international market, due to differences in economy, politics, laws, and living habits, it is more difficult for companies to grasp the international market than the domestic market.