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我公司于1993年与富春公司实行嫁接式合资,实现了经营机制的转换,其转制过程也是财务部门逐步适应转制要求而发挥其作用的过程。因此,如何转变观念发挥财会工作作用有着深刻的体会。一、财会工作的着眼点要从向上要政策转变为对内严管理长期以来,企业会计制度由国家统一制定,对财务人员工作的要求要符合国家制度;同时,各企业之间,由于政府对企业的政策不同,使企业处于不平等竟争,企业财务人员忙于争政策,无暇顾及企业的内部财务管理工作。企业转制之后,在一定程度上摆脱了政府的干预,而把主要精力放在企业内部财务管理方面,一年来我
In 1993, our company implemented a grafted joint venture with Fuchun Company and realized the transformation of the operating mechanism. The process of its transformation is also a process in which the financial department gradually adapts to the requirements of the transformation. Therefore, there is a profound understanding of how to change concepts and play a role in accounting work. First, the focus of accounting work should be changed from an upward-oriented policy to a strict internal control. For a long time, the enterprise accounting system has been formulated by the state and the requirements for the financial personnel’s work must be in line with the national system; at the same time, due to the government’s The different policies of the enterprises have caused the enterprises to compete unfairly. The financial personnel of enterprises are eager to strive for policies and have no time to consider the internal financial management of the company. After the transformation of the enterprise, the government’s intervention was removed to some extent, and the main focus was on the internal financial management of the company.