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企业高效运行发展是助推我国经济发展的主力之一,然而企业发展的好坏与其会计核算管理密切相关。本文通过结合现代企业会计核算的现状,从现代企业会计核算发挥有效管理的机能和突破点入手进行分析,提出了在采购阶段的会计核算机能有效性优化、在企业投入生产阶段会计核算机能的科学导向、在销售阶段的时候会计核算机能的优化、促进监事会部门提升现代企业会计核算的对策,为有效管理现代企业会计核算做参考。
Efficient operation and development of enterprises is one of the main forces that boost the economic development in our country. However, the development of enterprises is closely related to their accounting management. By combining the current situation of modern enterprise accounting, this paper analyzes the functions and breakthrough point of modern enterprise accounting management in effective management, and puts forward the scientific optimization of accounting function in the procurement stage and the science of accounting function in the production stage Oriented, optimize the accounting function in the sales stage, promote the supervisory board department to enhance the countermeasures of the modern enterprise accounting, and make reference for the effective management of modern enterprise accounting.