论文部分内容阅读
经济越发展,会计越重要。改革开放以来会计工作正由核算型向管理型发展。但当前,在一些企业单位的会计工作中,有法不依执法不严的现象还相当严重,会计工作的作用没有得到充分有效的发挥。会计人员普遍反映:会计难当,违纪难免,职权难使、成绩难见。 会计难当。因素很多,会计人员本身不重视学习,不注重知识更新业务水平跟不上经济体制改革的形势需要,要财会人员用现行规章制度处理复杂问题必然会带来难度。
The more economic growth, the more important accounting. Since the reform and opening up, the accounting work is developing from the accounting type to the management type. However, at present, in the accounting work of some enterprises and enterprises, the phenomenon of lawlessness and lax enforcement is still rather serious, and the role of accounting work has not been fully and effectively demonstrated. Accountants generally reflect: difficult accounting, discipline is inevitable, difficult to make difficult, difficult to see results. Accounting difficult. Many factors, accounting personnel do not attach importance to learning, do not pay attention to the level of knowledge update business can not keep up with the economic reform needs of the situation, accounting personnel to use the existing rules and regulations to deal with complex issues will inevitably bring difficulty.