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国民经济的不断发展以及对外开放基本国策的进一步深化,这就导致在社会主义市场经济体制之下激烈的市场竞争在所难免。因此,企业为了能够在激烈的市场竞争之中获得一席之地,就需要通过各方面的改革与创新来实现与社会经济发展理念的与时俱进,需要通过科学先进的管理理念来实现企业发展现状的改善。但是,在实际的核算过程中仍然存在非常多的问题。本文首先对于会计核算制度中所存在的问题进行分析,针对存在的问题来实现发展策略的提出。
The continuous development of the national economy and the further deepening of the basic national policy of opening up to the outside world have resulted in the inevitable fierce market competition under the socialist market economic system. Therefore, in order to be able to gain a place in the fierce market competition, enterprises need to achieve progress with the times in accordance with the concept of social and economic development through various reforms and innovations, and realize the status quo of the enterprise development through scientific and advanced management concepts improve. However, there are still many problems in the actual accounting process. This article first analyzes the problems existing in the accounting system and puts forward the development strategy according to the existing problems.