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在当前国家经济发展中,对于企业单位的部门预算改革以及会计核算协调问题的重视程度不断提升,企业单位部门预算能够充分体现出企业单位部门的收入以及支出情况,清晰地了解企业单位部门运营情况以及财产变动,对企业单位的经营发展起到了重要的促进作用。在当前的社会主义市场经济环境下,企业单位的财务预算管理越来越复杂,部门预算与会计核算经常出现不协调的问题,严重影响了企业财务管理工作。基于此,本文针对企业单位部门预算和会计核算的中存在的问题进行了深入分析,并提出了协调二者的方式建议。
In the current national economic development, the emphasis on departmental budget reform and accounting coordination among enterprises and enterprises has been constantly raised. The budget of the enterprise unit department can fully reflect the income and expenditure of the enterprise unit department, and clearly understand the operation of the enterprise unit department As well as changes in property, played an important role in promoting the business development of enterprises. Under the current socialist market economy environment, the financial budget management of enterprises and institutions is getting more and more complicated, and the problems of disharmony between departmental budgets and accounting often appear, seriously affecting the financial management of enterprises. Based on this, this article has carried on the thorough analysis to the existing problems in the budget and accounting of the enterprise unit department, and put forward the suggestion of ways to coordinate the two.