论文部分内容阅读
为适应新企业会计准则,顺应日益激烈的市场竞争,要求企业加强管理,提高企业竞争力。财务决算是财务管理的重要组成部分,是企业年度财务状况和经营成果的综合反映,是下一年度财务预算的基础,也是衔接财务预算与财务决策的重要环节。目前,我国企业财务决算工作管理中普遍存在着“重预算,轻决算”的现象,导致管理工作中有许多漏洞和问题,本文浅谈决算中存在的问题,力图防范企业经营风险、提升管理水平,探析解决的有效措施。
In order to meet the new corporate accounting standards, comply with the increasingly fierce market competition, require enterprises to strengthen management and enhance their competitiveness. Financial accounting is an important part of financial management. It is a comprehensive reflection of the annual financial status and operating results of an enterprise. It is the basis of the financial budget for the next fiscal year. It is also an important link between financial budget and financial decision-making. At present, there is a common phenomenon of “heavy budget, light final accounts” in the management of corporate financial final accounts in our country. As a result, there are many loopholes and problems in management. This article discusses some problems in final accounts and tries to prevent business risks and improve Management level, analyze and solve the effective measures.