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随着“营改增”政策实行范围的扩大,我国社会经济成功转型,社会经济结构进一步优化,在增强企业市场竞争力的同时,在财务方面也形成了较大的影响,因此企业中的财务管理人员需要对“营改增”会计处理及其对企业财务影响有全面的认识,才能够实现财务工作模式的优化,真正促进企业发展。本文主要是对“营改增”、“营改增”会计处理以及“营改增”对企业财务产生的影响三个方面做出了详细的分析和研究。
With the expansion of the scope of implementation of the policy of “Changing Camps into Business”, China’s socio-economic transformation has been successful and the social and economic structure has been further optimized. While enhancing the market competitiveness of enterprises, it has also had a large financial impact. As a result, Of the financial management staff need a comprehensive understanding of the “accounting change” accounting treatment and its impact on corporate finance in order to be able to optimize the financial mode of work and truly promote the development of enterprises. This article mainly makes a detailed analysis and research on three aspects of the financial impact of enterprises on “accounting change”, “accounting change” and “accounting change”.