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经济越发展,会计越重要。而会计信息的产生,以及会计信息的提供是否能满足各方需要,会计工作效率是否能提高,现代化的核算手段是否能顺利使用,会计人员之间的分工是否合理、明确等,一定程度上取决于会计核算形式是否合理、科学。因此正确确定会计核算程序,选择适合本企业的会计核算形式并与时俱进对会计核算形式加以改进,是一项意义重大的工作。
The more economic growth, the more important accounting. The production of accounting information and the availability of accounting information can meet the needs of all parties, whether the efficiency of accounting can be improved, whether the modern accounting means can be used smoothly, and whether the division of labor between accounting personnel is reasonable and clear, to a certain extent In the accounting form is reasonable, science. Therefore, it is a significant task to correctly define the accounting procedures, select the accounting forms suitable for our enterprise and keep pace with the times to improve the accounting forms.