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为进一步促进我国企业经济效益的增加,政府制定并实施了新的会计制度和要求。在新会计制度下,以促进企业科学发展为主要目标,但也给传统企业的财务管理工作带来了很大的影响。对此,从会计核算的角度出发,以事业单位作为研究载体,首先,就新会计制度下的部分科目变化进行分析;其次,结合上述的变化,就其对事业单位会计的影响进行简单的阐述;最后,结合上述的影响,就如何改进企业会计核算体系工作提出相关的对策建议。
In order to further promote the economic benefits of our enterprises, the government has formulated and implemented new accounting systems and requirements. Under the new accounting system, the main goal of promoting the scientific development of enterprises has also brought a great impact on the financial management of traditional enterprises. In this regard, from the accounting point of view, the institutions as a research carrier, first of all, the new accounting system under the part of the changes in the analysis; second, combined with the above changes, on its impact on the accounting unit of a simple exposition Finally, combined with the above-mentioned impact, how to improve the enterprise accounting system work put forward relevant countermeasures and suggestions.