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承包经营责任制、租赁制和股份制企业的出现,强烈地要求会计工作也作相应的改革,是按部就班,继续维护传统的会计工作方法,还是适应经济改革的需要,建立和优化新的会计工作环境,已成为会计改革的重要方面。所谓会计工作环境,主要是指会计在其工作和活动范围中所必然涉及的各种组织和人员行为关系;是会计的活动场所。一般来讲,会计工作环境包括外部和内部两方面,应当两方面都重视,不能偏颇。一、搞好外部环境,理顺管理环节关系会计工作的外部环境,主要是指会计部门与企业中其他部门和人员之间的关系,主要包括以下几个方面。
The emergence of contract management responsibility system, lease system and joint-stock enterprise strongly urge accounting work to make corresponding reforms. It is necessary to continue to maintain the traditional methods of accounting work or adapt to the needs of economic reform, and establish and optimize the new accounting work environment , Has become an important aspect of accounting reform. The so-called accounting work environment, mainly refers to the accountants in the scope of their work and activities necessarily involved in the various organizations and personnel behavior relations; is accounting activities. Generally speaking, the accounting work environment includes both external and internal aspects, which should be emphasized on both sides and can not be biased. First, do a good job of the external environment, streamline the relationship between the external management of accounting The external environment, mainly refers to the accounting department and other departments and personnel in the business relations, including the following aspects.