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在市场经济发展过程中,对现代会计带来了一定的影响。现代会计,就是将货币作为基本计量单位,全面、精准、定期的对营利性经济组织以及非盈利性经济组织进行生产经营活动的预算,为企业以及市场经济的发展提供精准的数据支持。预算会计与企业会计作为企业会计的两种类型,在实际应用过程中受制于市场经济的规则与秩序,对我国社会经济的发展有着重要的影响。因此,本文分别论述了预算会计与企业会计相关知识理论,对其存在的差异进行了分析,通过对二者的对比,希望可以有效的保障市场经济平稳、有序的发展。
In the process of market economy, it has brought a certain impact on modern accounting. Modern accounting refers to using the currency as the basic unit of measurement to make a comprehensive, accurate and regular budget for the production and operation of for-profit economic organizations and non-profit economic organizations, providing accurate data support for the development of enterprises and the market economy. Budget accounting and enterprise accounting, as two types of corporate accounting, are subject to the rules and order of the market economy in the actual application process and have an important impact on the social and economic development of our country. Therefore, the dissertation discusses respectively the theory of budget accounting and accounting related to enterprise accounting, and analyzes the existing differences. By comparing the two, I hope that the market economy can be effectively protected in a stable and orderly manner.