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随着我国制药企业在市场经济中的不断发展,企业的会计核算水平对于企业科学发展的影响也逐渐凸显出来。目前我国制药企业会计核算工作主要呈现核算内容广、核算要求高和核算难度大的工作特点。因此,笔者根据目前制药企业会计核算工作的特点,对制药企业会计核算水平的发展和提高提出了几点建议。
With the continuous development of Chinese pharmaceutical enterprises in the market economy, the impact of the accounting level of enterprises on the scientific development of enterprises has also gradually become prominent. At present, the accounting work of pharmaceutical enterprises in our country mainly includes the accounting features of wide accounting content, high accounting requirements and accounting difficulties. Therefore, the author based on the current characteristics of pharmaceutical companies accounting work, the pharmaceutical companies accounting for the development and improve the level made a few suggestions.