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随着社会的发展以及市场化经济、国际化市场的不断深入和发展,使得企业得到了长足的发展和进步,赢得了更多的发展机遇,但与此同时,企业间的竞争也变得越来越激烈,企业在经营中面临着更多的压力和挑战,所以如何有效的提高企业的管理绩效,提高自身的竞争力,促进企业赢得更多的经济效益和社会效益逐渐成为了企业管理层和工作人员十分关心和重视的问题,而企业管理绩效的提高在于财务管理绩效的提高,财务管理的重中之重又是企业的会计核算,所以本文拟从提高企业会计核算的绩效为根本的出发点和落脚点采用理论分析、案例分析、实地研究、调查总结的方法以投资企业为重点,就企业会计核算中存在的问题进行了分析,主要包括会计核算与报表编制层面、长期股权投资核算层面、交易性金融资产核算层面、可供出售金融资产核算层面等,探究了产生问题的原因,并提出了相应的解决措施。希望能够引起业界人士的共鸣,在提高企业会计核算绩效的基础上促进企业更快更好的实现赢得更多经济效益的终极目标。
With the development of society and the market-oriented economy, the deepening and development of the internationalized market has enabled enterprises to make considerable progress and progress and have won more opportunities for development. However, at the same time, the competition among enterprises has become more and more Therefore, how to effectively improve the management performance of enterprises, improve their own competitiveness and promote enterprises to win more economic and social benefits have gradually become the management of enterprises And staff are very concerned and valued issues, and business management performance improvement lies in the improvement of financial management performance, financial management is the most important business accounting, so this paper is to improve the performance of corporate accounting as the fundamental The starting point and ending point of the use of theoretical analysis, case studies, field studies, survey methods to focus on investment enterprises, accounting problems in the enterprise were analyzed, including accounting and reporting level, long-term equity investment accounting level , Transactional financial assets accounting level, available-for-sale financial assets accounting level, explored Health reasons for the problem, and the corresponding solutions. Hoping to arouse the resonance of the industry, and promote the ultimate goal of obtaining more economic benefits faster and better on the basis of improving the performance of enterprise accounting.