论文部分内容阅读
所谓的会计就是掌管企业收入与支出的财务工作人员,会计主要以月为一季度进行财务记录,一个月一计,一年一会,因此被叫做会计。会计即使企业的财务统计,同时也对一个企业的长久发展起着重大作用;会计对于一个企业来说就相当于一面镜子,这个职位能够正确的映射出一个企业的真实财务状况,企业的管理者根据会计所反映出来的财务状况才能定制出市场的经营决策和产品的走向。但是在我国当前的局势情况下来看,会计似乎在公司的经营统计上有着相当多的问题缺点,会计在做帐时做假账做坏账的情况频频发生,这种情况严重的干扰了会计本身的作用以及企业整体发展和经营。本文从会计记账的一些角度来提出问题,并对这些问题进行分析,从而对问题进行解决,并对新问题施行正确的对策,为会计行业的管理审查与技术啊规范提供参照。
The so-called accounting is in charge of corporate income and expenditure of financial staff, accounting mainly in the first quarter of the financial records, a month, a year, so it is called accounting. Accounting Even the financial statistics of the company, but also on the long-term development of a business plays a significant role; accounting for a business is equivalent to a mirror, the position can correctly map the true financial position of a business, business managers According to the accounting reflects the financial status can be customized to the market’s business decisions and product trends. However, under the current situation in our country, accounting seems to have a considerable number of problems and shortcomings in the company’s business statistics. Occurrence of bad debts caused by falsifying accounts frequently occurs when accounting is done, which seriously interferes with the accounting itself Role and the overall development and operation of enterprises. In this paper, we put forward some questions from some aspects of the accounting book-keeping, and analyze these problems to solve the problems and implement the correct measures to the new problems, so as to provide a reference for the management review and technical norms in the accounting industry.