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除了民族、国家之外,公司是文艺复兴时期创造出来的最重要的组织形式,奠定了现代社会的存在基础。而该时期另一项对公司至关重要的发明,就是复式记账法,使公司管理和利润分配成为可能。据说,1492年哥伦布在航程中就带着会计同行,以便保证他们在分配战利品时获得利益。从这可以看出会计在公司中的基石作用由来已久,而要发挥这种重要作用,会计基础工作扎实、可靠与否极其关键。从我国公司尤其是国有企业目前情况来看,往往忽视了会计基础工作,动辄提财务的高大上、战略目标实施等,情况令人担忧。企业要以经营规范、信息质量高来取得国家社会的认可,做强做大,必须要有扎实的会计基础工作为前提。本文以最基础的视角来探讨企业的会计基础工作,并想推陈出新,通过工作规范和薪酬待遇方面的重新设计,提出自己的想法。
Apart from the nation and the state, the company was the most important organizational form created during the Renaissance and laid the foundation for the existence of modern society. Another invention that was crucial to the company during this period was the double entry bookkeeping method, which made it possible to manage the company and distribute profits. It is said that in 1492 Christopher Columbus accompanied his accounting peers on voyage in order to ensure that they would benefit from the distribution of loot. From this we can see that accounting plays a cornerstone role in the company for a long time. To play such an important role, it is crucial for the accounting foundation to be solid and reliable. Judging from the current situation of our country’s enterprises, especially the state-owned enterprises, the basic situation of accounting has often been overlooked. The financial situation has always been overlooked. The implementation of the strategic objectives is worrying. Enterprises should be operating norms, high quality of information to obtain national social recognition, bigger and bigger, we must have a solid foundation of accounting as a precondition. Based on the most basic perspective, this paper explores the basic accounting work of enterprises and wants to introduce new ideas and put forward their own ideas through the redesign of work rules and remuneration packages.