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一、对会计基础工作规范化的认识问题对会计基础工作规范化的认识,是开展会计基础工作规范化首要解决的问题。近年来,国家在会计改革、各项财会法规建设、加强财务管理和会计核算方面做了大量工作,取得了明显的改革成果。特别是1996年度国务院发布“关于整顿会计工作秩序,进一步提高会计工作质量的通知”后,各企业广泛组织开展整顿会计工作秩序的自查自纠、健全会计凭证、帐簿、报表等会计核算基础工作以来,会计基础管理得到加强,会计工作秩序明显好转。健
First, the standardization of the accounting basis of the work of the accounting standardization of the basic understanding of basic accounting is to carry out the work of the primary standardization of the problem. In recent years, the state has done a great deal of work in accounting reform, various accounting rules and regulations, strengthening financial management and accounting, and has made remarkable achievements in reform. Especially after the State Council released the Notice on Rectifying the Order of Accounting Work and Further Improving the Quality of Accounting Work in 1996, all enterprises conducted a wide range of activities such as self-examination and self-correction to rectify the accounting work order and perfecting accounting documents such as accounting documents, books and reports Since the basic accounting work, the basic management of accounting has been strengthened, and the accounting order has obviously improved. Kin