论文部分内容阅读
会计的监督职能始终作用于企业运营活动的全部过程,它可以定义为经授权的会计人员按照本单位的相关规章制度使用特定的程序和方法,对单位内部经济活动的全过程进行综合监督和督促,以确保会计信息的相关性和可靠性,并为管理和决策服务,从而达到提高单位经济效益的目的。其根本目的在于促使企业正确组织生产经营活动,分配使用资源,节约成本、费用,并进一步提高效益。而这些目的的核心就是节约。但要想发挥财务管理与会计的节约功能,需要建立节约型企业财务管理与会计构建策略。
The supervisory function of accounting always acts on the whole process of enterprise operation activities. It can be defined as the authorized supervisory personnel who use the specific procedures and methods in accordance with the relevant rules and regulations of the unit to supervise and supervise the whole process of internal economic activities So as to ensure the relevance and reliability of accounting information and to provide services for management and decision-making so as to achieve the purpose of improving the economic efficiency of the unit. Its fundamental purpose is to enable enterprises to properly organize their production and business activities, allocate resources for use, save costs and expenses, and further improve their efficiency. The core of these goals is to save. However, if we want to exert the financial management and the economical function of accounting, we need to set up a strategy of saving enterprise financial management and accounting.