论文部分内容阅读
近年来,外商来我国投资办企业与日俱增,许多企业在生产经营上取得了显著效果。但也有不少企业在财务管理上存在不少问题。一、财务核算不规范财政部对外资企业财务核算订有统一的制度,但有些企业不认真执行,在产品不盘点和账实不符的现象均有发现。有个别企业有相当一部份原始凭证没有登录账户,更没有进行规范化的核算。
In recent years, foreign investors have come to invest in our country to do business with each passing day, and many enterprises have achieved remarkable results in production and operation. However, there are many enterprises in the financial management there are many problems. First, the financial accounting is not standardized Ministry of Finance on the accounting of foreign-funded enterprises have a unified system, but some companies do not seriously implement the product does not count and the account does not match the phenomenon found. There are individual companies have a considerable part of the original credentials did not log in to the account, but did not conduct standardized accounting.