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为了统一企业会计标准,规范企业会计确认、计量和报告行为,保证会计信息质量,而制定新会计准则,由此形成了新的会计制度。新的会计制度对于会计人员形成了新的挑战,而电子产品作为新兴产业,其会计制度发展时间较短,资产的复杂性、多样性,对于会计财务的业务处理能力也是一种极大的考验。本文结合新电子行业中的主要企业的会计管理制度,着重讨论分析新电子企业资产管理存在的问题以及方法。
In order to unify the accounting standards of enterprises, standardize the accounting confirmation, measurement and reporting activities of enterprises, ensure the quality of accounting information, and formulate new accounting standards, thus forming a new accounting system. The new accounting system has created new challenges for accountants. As a new industry, electronic products have a short period of development of accounting system. The complexity and diversity of assets are also a great challenge to the business processing ability of accounting and finance . This article combines the accounting management system of major enterprises in the new electronics industry, focusing on the analysis of the problems and methods of the new e-business asset management.