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随着我国经济社会的快速发展,我国的财务管理工作也在不断进步,为了更好的适应经济全球化的快速推进,我国审时度势的提出了“营改增”政策。笔者结合自身的工作经验,从会计核算的角度系统分析了“营改增”对于现代企业会计核算的影响,并提出了在“营改增”背景之下,企业应该采取哪些有效的措施,笔者希望通过本文的论述可以进一步促进我国“营改增”政策的实施。
With the rapid economic and social development in our country, the financial management in our country is also progressing constantly. In order to better adapt to the rapid progress of economic globalization, our country puts forward the policy of “changing the battalion and increasing the number of enterprises” according to the current situation. Based on its own working experience, the author systematically analyzes the influence of “Yingzengzeng” on accounting of modern enterprises from the perspective of accounting, and puts forward the effective measures that enterprises should adopt under the background of “ The author hopes that through the discussion in this article, we can further promote the implementation of the policy of ”reforming camps and increasing profits" in our country.