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社会主义市场经济条件下,财税与会计的理论体系、操作规则等逐渐与国际接轨,这就要求财会文书的处理相应地走向现代化、规范化、制度化。然而据笔者搜集到的资料及调查显示,财税写作中的问题比较多,有的形式上积习难返,有的表述上自成一套,制约着财会文书规范化进程。所以,根据应用写作在财税系统应用中存在的问题,具体问题具体分析,给予积极的正确的应对,才能收到到良好的效果。
Under the condition of socialist market economy, the theoretical systems and operational rules of finance, taxation and accounting have gradually become in line with international standards. This requires that the handling of financial instruments should be modernized, standardized and institutionalized accordingly. However, according to the information and surveys collected by the author, there are many problems in taxation and taxation writing, and some of them are excused from compasses. Some of them are self-contained and restrict the standardization process of accounting instruments. Therefore, according to the application of the writing in the tax system problems, specific analysis of specific issues, to give a positive response correctly, in order to receive good results.