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对于企业内部管理而言,会计制度应当构成其中的重要部分。进入新时期后,更多企业逐步意识到会计管理对于自身的重要价值,在此基础上也尝试着改进会计管理流程和模式。完善会计制度的做法有利于确保科学化与规范化的企业管理,在本质上改进了企业内控与管理。因此对于现代企业来讲,有必要明确会计管理的基本特征及内容;结合会计制度运行的现状,探求完善会计制度与会计管理的可行措施。
For the internal management of enterprises, the accounting system should be an important part of it. After entering the new era, more and more enterprises are gradually aware of the important value of accounting management for themselves, and on this basis, they try to improve the accounting management process and mode. Perfecting the accounting system is conducive to ensuring the scientific and standardized management of the enterprise, which essentially improves the internal control and management of the enterprise. Therefore, it is necessary for the modern enterprise to clarify the basic characteristics and content of accounting management. Based on the actuality of the accounting system operation, it is necessary to explore feasible measures to improve the accounting system and accounting management.