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随着我国经济的快速发展,会计核算在企业内部扮演着越来越重要的作用。企业的会计核算工作可以为各种报表的使用者提供各种信息,也可以满足企业内部管理的需要。与此同时也存在着会计基础核算不规范、财会人员不固定等问题,特别是会计核算的不规范,已成为制约企业发展的瓶颈。所以,对企业会计核算相关问题进行研究具有重要的现实意义。
With the rapid economic development in our country, accounting plays an increasingly important role in the enterprise. Enterprise accounting work for a variety of statements provide users with a variety of information, but also to meet the needs of internal management. At the same time, there are some problems such as irregular accounting basis accounting and unfixed accounting staff, especially the non-standard accounting, which has become a bottleneck restricting the development of enterprises. Therefore, it is of great practical significance to study the related problems of enterprise accounting.