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在企业里,财务会计是基础,决策会计是关键,责任会计是保证,三者紧密联系,组成企业会计完整的有机整体。近年来,通信企业普遍实行了经济核算,推行了目标管理和企业内部经济核算,为建立责任会计打下了良好基础。但是,通信企业有其特殊性,在建立责任会计时,既要根据责在会计的内容要求。还要考虑通讯企业的实际情况,从以下几方面去做: (一) 同经营责任制紧密结合,建立目标管理体系。责任会计的对象是经济责任制下的经济活动和经营成果。企业经济责任制的目标、内容和形式,决定着责任会计的作业方法。因此,将经营责任制的目标、内容、要求具体化,并纳
In the enterprise, financial accounting is the foundation, decision-making accounting is the key, responsibility accounting is the guarantee, and the three are closely linked to form the complete organic whole of enterprise accounting. In recent years, communications companies have generally implemented economic accounting, implemented goal management and internal economic accounting, and laid a good foundation for the establishment of liability accounting. However, communication companies have their own particularities. When establishing liability accounting, they must base their responsibility on the contents of accounting requirements. We must also consider the actual situation of telecommunications companies and do the following: (1) Establish a target management system by integrating closely with the business responsibility system. The object of liability accounting is the economic activities and operating results under the economic responsibility system. The objectives, contents, and forms of corporate economic responsibility system determine the operating methods of liability accounting. Therefore, the objectives, contents, and requirements of the business responsibility system were