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高新技术企业会计核算集收集、汇总、加工、处理关于企业生产经营的所有信息,核算得出的最终数据不光是保证会计信息真实有效的基础,还是高新技术企业开展各项工作和业绩考评的依据。所以,高新技术企业必须结合各项工作和业绩考评的具体要求,保证会计信息真实有效,在此基础上强化会计核算数据信息的质量,促进高新技术企业能够获得长远发展。笔者就高新技术企业会计核算过程中遇到的一些问题进行探讨,并提出相应的个人化建议及注意事项。
High-tech enterprise accounting set collection, aggregation, processing and processing of all information on the production and operation of enterprises, the final accounting data obtained is not only to ensure the true and effective accounting information basis, or high-tech enterprises to carry out the work and performance evaluation basis . Therefore, high-tech enterprises must combine the specific requirements of work and performance evaluation to ensure that the accounting information is real and effective. On the basis of this, the high-tech enterprises should strengthen the quality of accounting data and information and promote the long-term development of high-tech enterprises. The author discusses some problems encountered in the accounting of high-tech enterprises, and put forward corresponding personal suggestions and precautions.