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开展修旧利废工作是企业节支降耗的一种有效途径,是企业发展中直接面临的一个重大课题。本文从当前的时代背景出发,从财务核算管理与监督的角度分析企业开展修旧利废工作存在的问题,从区分修旧利废与日常维修的界限、修旧利废工作的闭环管理及业务流程、修旧利废工作的会计核算以及建立健全奖惩机制四个方面对存在的问题提出解决对策。
It is an effective way to carry out the work of repairing and disposing of old and used waste, which is an important issue directly facing the development of an enterprise. Based on the current background of the times, this article analyzes the existing problems of the enterprises in repairing and disposing of old and used waste from the perspective of financial accounting management and supervision. From the distinction between the boundaries of repairing and disposing of old and used waste and the routine maintenance, the closed-loop management and business Process, repair old and used waste accounting and establish and improve the reward and punishment mechanism of the existing problems to solve the problem.