论文部分内容阅读
经济越发展,会计越重要。随着社会主义市场经济的发展,必然给我国会计工作带来诸多新的问题。首先,资源的优化配置是市场经济的重要法则。我国要实现经济的快速发展,必须充分重视并做好资源的合理配置,把有限的资源用到产出高、效益好的行业和产品。哪些行业和产品成本低、产出高,哪些企业风险低、效益好,都需要依赖会计提供基础来加以判断。会计工作通过真实反映企业财务状况、经营成果和现金流量,为生产者进行经营决策、为投资者做出投资决策、为政府部门制定宏观经济管理政策提供依据。其次,随着社会主义市场经济的发展,需要建立严密的经济监督体系。会计监督是经济监督体系中的一个重要内容,企业会计实施的内部监督与注册会计师实施的外部监督相互配合,能够有效地规范经济工作
The more economic growth, the more important accounting. With the development of socialist market economy, it will inevitably bring many new problems to China’s accounting work. First of all, the optimal allocation of resources is an important law of the market economy. In order to realize the rapid economic development in our country, we must give full consideration to and properly allocate resources so that limited resources can be applied to industries and products with high output and good returns. Which industries and products have low cost, high output, low risk and good efficiency, all need to rely on the basis of accounting to be judged. The accounting work provides the basis for the government to formulate the macroeconomic management policies by truly reflecting the financial status, operating results and cash flows of the enterprises, making business decisions for the producers, making investment decisions for the investors. Second, with the development of the socialist market economy, it is necessary to establish a strict economic supervision system. Accounting supervision is an important part of the economic supervision system. The internal supervision of the enterprise accounting and the external supervision of the certified public accountant cooperate with each other, which can effectively regulate the economic work