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一、责任会计制度与财务会计制度的区别和联系 财务会计制度是以党和国家的方针、政策为依据,按照会计反映和监督的内容及其担负的任务,由有关部门制定颁发的。在执行过程中具有较强的约束力,不能随意改变。责任会计制度则是在企业内部确定责任层次,对经济活动进行计划与控制的专门制度,是实行企业内部监督和内部管理的手段,具有较大的灵活性。 显然,两者是有差别的。但它们都是对企业内部的经济活动信息进行收集、加工和整理又是有联系的。
I. Differences and links between the liability accounting system and the financial accounting system The financial accounting system is based on the policies and policies of the party and the state, and is formulated and issued by the relevant departments in accordance with the contents of the accounting reflection and supervision and the tasks they undertake. It has strong binding force in the implementation process and cannot be changed at will. Responsibility accounting system is a special system for determining the level of responsibility within an enterprise and planning and controlling economic activities. It is a means of implementing internal supervision and internal management of enterprises and has greater flexibility. Obviously, the two are different. However, they are all related to the collection, processing, and organization of information on economic activities within the company.