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《会计人员职权条例》规定:“大、中型企业要设置总会计师,主管本单位的经济核算和财务会计工作,小型企业也要指定一名副厂长行使总会计师的职权.”由于历史的原因,大部分工业企业没有总会计师而指定一名副厂长主管财务.多年来,这种不合理的分工使得工业企业的经济核算无人主管,造成企业内部的经济核算混乱,基础工作薄弱,数据失真、资料不全.在当前整顿财务会计工作的同时,工业企业经济核算的统一领导问题,应该引起人们的重视.从理论上说,工业企业的经济核算有会计核算、统计核算和业务核算,这三者构成工业企业统一的经济核算体系.建立、健全这一核算体系,充分发挥三种核算的特长,用以相互联系、相互补充地反映企业的经营过程,开展经济活动分析,核算
“Accounting Staff Authority Ordinance” provides: “Large and medium-sized enterprises to set up a chief accountant, in charge of the unit’s economic accounting and financial accounting, small businesses also need to appoint a deputy director to exercise the chief accountant’s authority.” "Because of history Of the reason that most industrial enterprises do not have a chief accountant and appoint a deputy factory director to supervise their finances, which has led to the unmanageable accounting of industrial enterprises over the years and led to chaos in the internal economic accounting and weak basic work , Data distortion, incomplete data.In the current consolidation of financial accounting work, the unified leadership of industrial enterprises in economic accounting issues, it should attract people’s attention.In theory, the economic accounting of industrial enterprises accounting, accounting and business accounting , These three constitute a unified economic accounting system of industrial enterprises to establish and improve this accounting system, give full play to the three accounting expertise to interrelate, complement each other to reflect the business process, carry out economic activity analysis, accounting