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合同管理是现代企业管理中的一项基本内容,在企业经营管理中起着举足轻重的作用。会计监督是企业加强经济管理的一种手段,是企业财会人员的一项基本职责。企业签订的经济合同,最终结果都要反映到企业财会部门。企业财会部门除严格按照企业会计准则的要求完成会计核算工作外,还需履行好会计监督职责,并始终将其贯穿于合同管理的全过程。本文就企业合同管理中可能存在的问题及如何履行好会计监督职责谈谈自己的一些认识。
Contract management is an essential part of modern business management and plays a decisive role in business management. Accounting supervision is a means by which enterprises strengthen economic management and is a basic responsibility of enterprise finance and accounting personnel. Enterprises signed the economic contract, the final result should be reflected in the business accounting department. In addition to completing the accounting work in strict accordance with the requirements of the Accounting Standards for Business Enterprises, the accounting department of the enterprise still needs to fulfill the responsibility of supervising accounting and always carry it throughout the whole process of contract management. This article discusses some problems that may exist in the contract management of enterprises and how to fulfill the responsibility of supervising accounting.