论文部分内容阅读
在财务工作中,会计核算是其关键组成部分。近年来,随着社会主义市场经济发展体制的规范化,我国大部分企业,开始接受《企业财会制度》的现实影响力,并将相关规定作为规范企业会计文化的指导思想。本文通过深入研究企业对会计核算管理工作的一般要求,探索原始凭证与记账凭证的工作环节与标准,从而分析会计工作所处理的财务报表与财务报告层面的管理规范。
In financial work, accounting is a key component. In recent years, with the standardization of the socialist market economic development system, most of the enterprises in our country have begun to accept the realistic influence of the “enterprise accounting system” and have taken the relevant provisions as the guiding ideology for standardizing the accounting culture of enterprises. This paper explores the working links and standards of original vouchers and accounting vouchers through in-depth study of the general requirements of the enterprises on the accounting management, so as to analyze the management of the financial statements and financial reports handled by the accounting work.