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会计法为会计核算和会计监督分别各占一章进行了规定,充分说明会计对经济活动进行核算和监督,在企业经营管理中有着特殊的地位和起着重要的作用。因此,不断提高核算质量,并以提高核算质量去实行会计监督,应是会计的天职。为了促进双增双节运动的深入开展,施工企业的财会工作,应该怎样去提高核算质量呢?首先,要转变观念,更新意识,反对“粗放型”的核算方法。改革前,会计核算工作基本上是“粗放型”的,这是由企业是生产型决定的。改革就是要使企业由生产型转变成生产经营型,企业从单纯追求产值转变到既追求产值更追求经济效益为己任的轨道上来。这种转变为会计恢复本职特征,为发挥会计核算和监督的
The accounting law provides separate regulations for accounting and accounting supervision. It fully explains that accounting accounts for and supervises economic activities. It plays a special role in enterprise management and plays an important role. Therefore, it is the bounden duty of accounting to constantly improve the quality of accounting and improve accounting quality to implement accounting supervision. In order to promote the in-depth development of the double-increased double-sports campaign, how should the accounting work of construction companies improve the quality of accounting? First, we must change our concepts, update our awareness, and oppose the “extensive” accounting method. Before the reform, the accounting work was basically “extensive”, which was decided by the company’s production. The reform is to transform the enterprise from a production type to a production and operation type, and the company has to shift from simply pursuing the production value to pursuing both the production value and the pursuit of economic benefits as its own responsibility. This shift is the characteristic of accounting recovery and it is used for accounting and supervision.