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企业是市场经济的主体,是促进国民经济快速发展的中坚力量。《企业会计准则》的颁布实施,在一定程度上规定了企业的经营行为和会计行为,关注企业运行过程中的财务情况和发展前景对于企业实现可持续发展有重大作用。另外,《企业会计准则》的实施规范了企业财务工作的流程,提高了会计工作的实效性,为企业之间的竞争合作创造了和谐的法制环境。
Enterprises are the main body of the market economy and the backbone for promoting the rapid development of the national economy. The promulgation and implementation of “Accounting Standards for Business Enterprises” stipulate the business operation and accounting behavior of the enterprise to a certain extent. Paying attention to the financial situation and development prospect in the operation of the enterprise plays a significant role in realizing the sustainable development of the enterprise. In addition, the implementation of the “Accounting Standards for Business Enterprises” standardizes the procedures for the financial work of enterprises, improves the effectiveness of accounting work and creates a harmonious legal environment for the competition and cooperation among enterprises.