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作为水利战线上的财会工作者,从事会计工作已有好几年,但是仅仅从书本上学到的理论知识,要融会贯通地运用到实践中去,且要驾轻就熟地适应于当代企业的核算制度,确实在具体操作中碰到过许多难点、疑点。现就碰到难点、疑点,以及自己对会计工作的认识浅谈自己的看法,以供同行共商之。一、如何履行会计的职能,加强预算资金的管理,以达到促进企业的经济效益,避免不必要的损失,是一个会计工作者义不容辞的职责。资金作为一个单位经济基础,它的每一笔流动对企业起着息息相关的作用。在市场经济飞速发展的今天,作为经费自给的水管单位已加入到市
As a financial worker on the water front, he has been engaged in accounting work for several years. However, only the theoretical knowledge learned from books should be applied to practice in a coherent manner and should be adaptive to the accounting system of contemporary enterprises. Indeed, Specific operations encountered many difficulties and doubts. Now encounter difficulties, doubts, as well as their own understanding of accounting work on their own views for colleagues to discuss it. First, how to fulfill the functions of accounting and strengthen the management of budget funds in order to achieve the economic benefits of enterprises and avoid unnecessary losses, is an obligatory responsibility of accounting practitioners. As a unit of economic base of funds, each of its mobility plays an important role in business. Today, with the rapid development of market economy, the self-financing water management unit has joined the city