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监督和核算都是财会工作的基本职能之一。核算是财会工作的基础。但是,若离开了财务监督,财会核算也就失去了生命。随着经济体制的改革,新华书店系统转为以承包经营责任制核算形式的经济实体,核算形式不一,核算方法多样,核算内容复杂。在这种情况下,加强财会监督就更加重要了。 一、指导思想要从守财型向生财型转轨 财会部门要从思想上明确,改革开放,市场经济,其目的是为了取得更大的经济效益。
Supervision and accounting are one of the basic functions of accounting work. Accounting is the basis for accounting work. However, if you leave the financial supervision, accounting will lose their lives. With the reform of the economic system, the Xinhua Bookstore system has been transformed into an economic entity in the form of contractual management responsibility system accounting for different forms of accounting, various accounting methods and complicated accounting contents. Under such circumstances, it is all the more important to strengthen accounting supervision. First, the guiding ideology should shift from keeping the financial type to the productive type The accounting department should be ideologically clear, reform and opening up, and a market economy with the purpose of obtaining greater economic benefits.