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随着社会主义市场经济体制的逐步建立,统一、开放、竞争、有序的市场的形成,企业转换经营机制的进一步加快,会计核算方法和手段也必须更新,使会计信息真正成为指导企业生产经营的晴雨表,达到算为管用的目的,充分发挥会计的反映监督职能,为全面提高企业经济效益服务。本文就一些现代会计核算方法及手段在本企业的应用谈一些体会和认识。一、会计核算领域传统会计核算局限于供、产、销三大环节,提供上述三个主要经济活动过程的
With the gradual establishment of the socialist market economic system, the formation of a unified, open, competitive and orderly market and the further transformation of business transformation mechanisms, the accounting methods and means must also be updated so that the accounting information can truly become a guide to the production and operation of enterprises Of the barometer, to count as the purpose of management, give full play to the accounting supervision of the functions of reflection, to improve the overall economic efficiency of services. This article discusses some of the modern accounting methods and methods used in the enterprise experience and understanding. First, the field of accounting The traditional accounting limited to supply, production and sales of the three links, providing the above three major economic activities of the process