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会计信息质量的保障是财务状况与经营效果正常反映的前提。会计核算是企业经营运转的重要部分,保证会计核算质量对于企业的发展具有重要的意义。当前,我国大部分企业的会计核算中依然存在一些的比较重要的问题,影响了企业核算工作进展的效率,制约了企业的发展。随着国民经济的飞速发展,我国不断对财政管理制度进行完善。要适应政府财政管理改革,就应该对会计核算的方法进行规范,将管理规范落到实处,实行必要性的改革措施,使会计核算质量得到保障。本文主要针对企业会计核算的质量问题进行探讨,对企业核算中存在的问题进行分析,采用适合企业发展的政策推动会计核算质量的提高,促进我国会计行业的发展。
The guarantee of the quality of accounting information is the premise of the normal reflection of the financial status and operating results. Accounting is an important part of the operation of an enterprise, ensuring the quality of accounting is of great significance to the development of an enterprise. At present, most of the enterprises in our country still have some important issues in their accounting accounting, affecting the efficiency of the progress of the enterprise accounting work and restricting the development of the enterprise. With the rapid development of the national economy, China has continuously improved its financial management system. To adapt to the government financial management reform, we should standardize the accounting methods, implement the management practices and implement the necessary reform measures so that the quality of accounting can be guaranteed. This paper mainly discusses the quality problems of the accounting of enterprises, analyzes the existing problems in the accounting of the enterprises, adopts the policies suitable for the development of the enterprise to promote the improvement of the accounting quality and promote the development of the accounting profession in our country.