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长长期以来,人们认为会计工作只是算帐、记帐、报帐。这种传统的会计观念,妨碍着会计工作向生产、经营活动的广度和深度发展。当前,一要在转变传统会计观念的基础上,建立新的会计职能体系,即决策会计系统的预测、决策职能,责任会计系统的控制考核职能和财务会计系统的核算分析职能;二要改革会计工作的组织模式,以保证各项职能的顺利实现。具体分述如下: 1、决策会计系统的预测、决策职能。根据国家确定的企业经营指标和企业决策的需要,收集、整理、反馈各类经济信息,经过反复
For a long time, people think that accounting work is just accounting, accounting, reporting. This traditional accounting concept hindered the development of accounting work to the breadth and depth of production and management activities. At present, it is necessary to establish a new system of accounting functions based on the transformation of traditional accounting concepts, namely the forecasting and decision-making functions of the decision-making accounting system, the control and examination functions of the responsible accounting system and the accounting and accounting functions of the financial accounting system. Second, we must reform the accounting Work organization model to ensure the smooth realization of various functions. The specific points are as follows: 1, the decision-making accounting system forecasting, decision-making functions. According to the national business indicators and business decision-making needs, collect, organize, feedback all kinds of economic information, after repeated