论文部分内容阅读
随着我国市场经济体制的不断推进,企业都面临着转型和改革,为了更好的顺应市场竞争,企业纷纷完善管理机制,改进管理措施。财务部门作为企业管理的重要部门,其职能已经逐渐由单纯的数据统计核算转变为与管理核算并行,在这种情况下,决定了财务会计人员不仅要做好相关的数据信息处理工作,还要根据所得到的企业发展信息,以及市场最新动态,对企业的生产和发展状况进行一定的判断,从而为经营决策提供参考。本文就如何提高我国企业财会工作人员的职业判断能力提出一些观点和看法。
As China’s market economy system continues to advance, enterprises are facing restructuring and reform. In order to better comply with market competition, enterprises have improved their management mechanisms and improved management measures. As an important department of enterprise management, the finance department has gradually shifted its functions from simple data statistics accounting to management accounting. In this case, it determines that the financial accountants should not only do related data information processing work but also According to the information obtained from the enterprise development and the latest market developments, we can make some judgments on the production and development of the enterprises so as to provide a reference for the business decision-making. This article puts forward some views and opinions on how to improve the professional judgment ability of the accounting staff in our country.