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财务会计作为企业工作活动的核心基础部分,对企业长期稳定发展起着重要的作用。企业财务会计是指通过对企业经营运作过程中的资金活动进行监管,通过对资金的监督核算制作会计报表,为企业的利益相关者提供投资筹资决策的依据,从而实现企业效益最大化。本文研究了目前我国企业财务会计发展所面临的一系列问题,并针对这些问题提出了相应的解决对策,以此促进企业财务会计的发展,提高企业竞争优势。
Financial accounting as the core part of the work activities of enterprises, the long-term stable development of enterprises plays an important role. Corporate financial accounting refers to the regulation of capital activities in the course of business operation and the preparation of accounting statements through the supervision and accounting of funds so as to provide the basis for the decision-making of investment-based financing for the enterprise’s stakeholders so as to maximize the benefits of the enterprise. This paper studies a series of problems facing the development of financial accounting in our country at present, and puts forward corresponding solutions to these problems in order to promote the development of enterprise financial accounting and enhance the competitiveness of enterprises.