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在国有企业会计管理过程当中规范化管理是基本职能和不可缺少的一个环节,而为了有效的保障国有企业财务管理优势的发挥,则需要做好规范化的会计核算工作。从当前国有企业来看,会计核算中存在着预算和开支不服、科目设置不完善、核算内容真实性无法保证等众多问题,而究其原因笔者认为是由于会计核算规范化管理不到位。本研究从国有企业会计核算的问题、原因的分析导入,然后提出了规范化管理的措施。
In the course of accounting management of state-owned enterprises, standardization management is an essential part and indispensable link. In order to effectively protect the financial management advantages of state-owned enterprises, standardization of accounting work needs to be done. Judging from the current state-owned enterprises, there are many problems in accounting, such as budget and expense being not satisfied, subjects set up imperfectly, and the authenticity of accounting content can not be guaranteed. The reason for this is that the author thinks it is due to the fact that accounting standardization management is not in place. This study introduces the problems and reasons of the accounting of state-owned enterprises, and then puts forward the measures of standardized management.