论文部分内容阅读
党的十四届三中全会作出了关于建立社会主义市场经济体制的决定,我国的国民经济更加迅速地向市场经济体制过渡,市场机制已经渗入到经济生活的各个方面。企业的内部会计制度如何适应新的情况,充分发挥它的职能,调整控制的重点,以期在实现企业的经营目标、提高企业的经济效益上发挥其应有的作用,本文就此提出一些粗浅的看法。 所谓会计控制就是企业的会计负责人和会计部门利用会计工具通过现金的支出、物料的消耗等环节,实施对企业经营活动中价值运动的控制,以达到实现企业经营目标、保护企业经济利益的目的。
The Third Plenary Session of the 14th Central Committee of the Party made a decision on establishing a socialist market economic system. Our national economy has been transitioning more rapidly to a market economy and the market mechanism has infiltrated all aspects of economic life. How to adapt the new accounting system to the new situation, give full play to its functions and adjust the control of the key points in order to achieve its business objectives and improve the economic efficiency of enterprises to play its due role, this article put forward some superficial views . The so-called accounting control is the accounting person in charge of accounting and accounting departments use accounting tools through cash expenditures, materials consumption and other sectors, the implementation of the value of the business activities of the company’s control of movement in order to achieve business objectives and protect the economic interests of the enterprise .