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在社会主义市场经济下,会计工作有着双重任务,即它是企业的会计部门,同时又是国家财政的基础环节,内部会计控制制度立足于企业,为提高本企业的经济效益,加强财务管理工作服务。工业企业同时又是国家财政的基础环节。这是指他们必须执行国家财政制定的会计法规和财政规章、制度,负有及时向财政部门报送有关会计资料,正确地区分和及时向国家上缴各项税、利、费,保护国有和企业资产安全,保护国家利益不受损失等方面的任务。工业会计作为国家财政的基础环节,其工作不仅有企业性,而且有社会性的特点。所以提高工业企业的会计从业人员的素质,完善和规范在信息化条件下的会计从业者对网络信息系统的操作,同时加强工业企业内部控制,对提高会计工作奠定了坚实的基础。
Under the socialist market economy, accounting work has a dual task: that is, it is the accounting department of an enterprise and at the same time it is the basic link of state finance. The internal accounting control system is based on the enterprise. In order to improve the economic efficiency of the enterprise and strengthen financial management service. At the same time, industrial enterprises are the foundation of the national finance. This means that they must implement the accounting regulations and financial rules and regulations formulated by the state finance department and have the timely submission of relevant accounting materials to the financial departments so that they can correctly distinguish and promptly turn over taxes, profits, and fees to the state and protect the state-owned enterprises Asset safety, protection of national interests from loss and other tasks. As the basic link of national finance, industrial accountancy has not only the enterprise but also the social characteristic. Therefore, improving the quality of accounting practitioners in industrial enterprises, perfecting and standardizing the operation of network information systems by accounting practitioners under the condition of informationization, and strengthening the internal control of industrial enterprises have laid a solid foundation for the improvement of accounting work.