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财务会计作为精准计算的专业学科,在社会经济快速发展的推动下,为避免相关因素对其准确性的影响,保证其质量,其基本程序的实施过程和实施特点愈加受到重视,其审核标准也愈加严格,所以本文针对现代财务会计的基本程序展开研究,通过对现代财务会计的基本概念分析,尝试性的总结现代财务会计基本程序中现阶段出现的问题,并结合个人经验针对具体问题提出相应的解决对策,为进一步掌握我国财务会计的基本发展规律,推动我国财务会计更好地为现代企业服务作出努力。
Under the promotion of rapid social and economic development, financial accounting, as a specialized discipline of precision calculation, is paid more attention to avoid the influence of relevant factors on its accuracy and ensure its quality. Its audit standards Therefore, this paper studies the basic procedures of modern financial accounting, and tries to summarize the problems that appear in the current basic procedures of modern financial accounting by analyzing the basic concepts of modern financial accounting. Based on the personal experience, Solution to the problem, in order to further grasp the basic law of development of China’s financial accounting, and promote our financial accounting to better serve the modern business efforts.