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企业的财务部门工作量大,涉及面广,专业性强,是一个综合业务部门。随着现代企业制度的建立,将更体现其重要性。一个企业的盛衰、成败、停滞、发展,在很大程度上受到财务管理水平的影响。 马克思曾经指出:会计是对生产“过程的控制和观念的总结。” 企业通过会计核算可以正确、及时、连续、系统地记录和反映生产经营活动的全过程,而充分运用各种会计资料,对企业的财务状况和经济效果进行分析,按照各项经济指标运行,运用会计特有的方法,采用会计监督的控制形式和手段,就可有效地提高经济效益和维护企业财产的安全、完整。
The company’s financial department has a large workload, covers a wide range of fields, and is highly professional. It is an integrated business department. With the establishment of a modern enterprise system, it will be more important. The rise and fall, success or failure, stagnation, and development of a company are, to a large extent, affected by the level of financial management. Marx once pointed out that accounting is a summary of the “process control and concept of production.” Through accounting, enterprises can record, reflect, and reflect the entire process of production and business operations correctly, timely, continuously and systematically, and make full use of various accounting materials. The analysis of the financial status and economic effects of an enterprise, the operation of various economic indicators, the use of accounting-specific methods, and the use of forms and means of control over accounting supervision can effectively improve economic efficiency and maintain the safety and integrity of corporate assets.