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财务会计师会计行业的一个重要分支,与管理会计、成本会计等有着本质区别,它主要通过财务报表等形式向外界提供关于企业发展的财务信息、经营成果和经济效益,这本身就是一项对企业经济信息的管理活动。基于此对财务会计的管理更是要从内部制度规范和外部监督管理两方面入手,针对当前财会行业的现状,从思想观念、组织实施、法律规范和人才队伍方面加强和促进财务会计管理的改革。
Financial accounting is an important branch of the accounting profession, and management accounting, cost accounting, etc. are essentially different, it mainly through the financial statements and other forms of external financial information on business development, operating results and economic benefits, which in itself is a business Economic information management activities. Based on this, the management of financial accounting should start from the two aspects of internal system regulation and external supervision and management. In view of the current status of accounting profession, we should strengthen and promote the reform of financial accounting management from the aspects of ideology, organization and implementation, legal regulation and personnel team .