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随着改革开放的不断深入,社会主义市场经济的建立,企业要想在激烈的市场竞争中站稳脚根、不断提高经济效益,就必须转换经营机制,加强内部管理,提高和发展生产力。财会部门是企业的重要管理部门,其工作是否有成效,作用能否充分发挥,对企业的兴衰成败有着举足轻重的影响。新颁发的《企业会计准则》和《企业财务通则》,为开展财会工作,
With the continuous deepening of reform and opening up and the establishment of a socialist market economy, if enterprises want to gain a firm foothold in the fierce market competition and improve their economic efficiency, they must change their management mechanism, strengthen internal management, and enhance and develop their productive forces. Accounting department is an important management department of an enterprise. Whether its work is effective or not and its role can be brought into full play has an important influence on the success or failure of an enterprise. Newly issued “Accounting Standards for Business Enterprises” and “General Rules for Corporate Finance”, in order to carry out the accounting work,