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自80年代以来,我国逐步建立并完善了具有中国特色的会计法规体系,陆续颁布实施了一系列会计准则和会计制度,对加速我国会计准则与国际财务报告准则接轨打下了坚实的基础,但由于我国市场经济尚不发达,会计监督不力及会计人员的整体素质还不是很高等原因,使得广大企业事业单位的会计基础工作水平参差不齐且总体水平低下,在一定程度上影响和制约了会计事业的发展和提高。文章主要通过对企业财务管理中的问题进行一定的分析,针对于这些问题,提出一些对策使财务管理发挥的更好,使企业的经济更上一个台阶。
Since the 1980s, China has gradually established and improved an accounting rules and regulations system with Chinese characteristics and successively promulgated and implemented a series of accounting standards and accounting systems. This laid a solid foundation for accelerating the alignment between China’s accounting standards and IFRS. However, as a result of China’s market economy is still underdeveloped, accounting supervision is not strong and the overall quality of accountants is not very high, making the majority of enterprises and institutions of accounting basis for the uneven level of work and the overall low level, to a certain extent, affect and restrict the accounting business The development and improvement. The article mainly analyzes the problems in the financial management of the enterprise, and in view of these problems, puts forward some countermeasures to make the financial management play better and make the enterprise’s economy to a higher level.