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随着经济全球化的发展和市场经济的进一步发展晚上,企业面临着越来越激烈的竞争,因此企业要想在这种市场大环境下得以生存、发展、壮大,就必须重视企业的财务管理。而企业财务支出属于财务费用里的一部分,它主要包括了所有成本费用支出、资本性的支出和营业外支出以及各种其它款项的支出。因此为了规范企业的经济活动,加强企业内部控制,提高企业的经济效益,就必须要对企业的财务支出核算进行管理。管理的一般原则主要是企业效益优先,但要先保证预算,开支必须合理且手续要齐备。本文就企业财务支出核算问题做了简要的分析探讨。
With the development of economic globalization and the further development of market economy, enterprises are faced with increasingly fierce competition. Therefore, in order to survive, develop and grow in such a market environment, enterprises must attach importance to the financial management of enterprises . The corporate finance expenses are part of the financial expenses, which mainly include all costs and expenses, capital expenditures and non-operating expenses and various other expenses. Therefore, in order to standardize the economic activities of enterprises, strengthen internal control and improve the economic efficiency of enterprises, we must manage the financial expenditure of enterprises. The general principle of management is that the efficiency of enterprises should be prioritized. However, the budget must first be guaranteed and the expenses must be reasonable and the procedures must be in place. This article makes a brief analysis and discussion on the accounting of corporate financial expenditures.