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目前,大中型商业企业大多已由财会合一、统计分设的机构布局,发展成为财、会、统三项工作合一,并向二级责任单位延伸的格局。这种方式的主要问题是:(1)财会机构的主要工作,仍然是以对外报送报表为主,很少行使实质性的决策、规划、调控职能,财会工作在企业中的位置还未摆正。(2)财务检查、会计稽核、内部审计、统计分析工作存在着较多的交叉重复因素。(3)内部银行一般设在财务部门,由资金调度人员兼任,其工作偏重于组织结
At present, most large and medium-sized commercial enterprises have evolved into a pattern in which financial, social and administrative work are combined together and extended to secondary responsibility units from the institutional arrangements in which accounting and accounting are unified and the statistics are divided. The main problems in this way are as follows: (1) The main work of the accounting institution is still based on the external reporting, which seldom exercises substantive functions of decision-making, planning and control. The position of the accounting and accounting work in the enterprise has not been settled yet positive. (2) There are many cross-repeat factors in financial inspection, accounting audit, internal audit and statistical analysis. (3) The internal bank is generally located in the financial sector, by the financial dispatch staff, its work is more emphasis on organizational knot