论文部分内容阅读
报账是企业财务工作中的一项重要组成部分,主要负责结出科目余额,汇总登记账簿,编制财务报表,为企业领导提供决策依据。而在实际报账工作中,由于一些报账会计缺乏职业道德素养,不明白报账操作流程,导致账实不符、资金用途不明等现象时有发生,这不仅不利于企业资金监管,还提高了企业财政风险,严重影响了企业资金利用率。因此,相关部门必须要明确报账会计操作规范的重要性,制定有效方法来规范报账会计的操作流程,从而促进企业报账工作顺利进行。下面将具体分析当前报账会计工作中存在的问题,解析规范报账会计操作的方法策略。
Reimbursement is an important part of an enterprise’s financial work. It is mainly responsible for closing the balance of accounts, consolidating and registering accounts, preparing financial statements and providing decision-making basis for business leaders. In the actual work of reimbursement, because some reimbursement accounting lack of professional ethics, do not understand the reimbursement operation flow, resulting in inconsistent accounts, the use of funds unknown phenomena occur from time to time, which not only detrimental to corporate financial supervision, but also improve the corporate financial risk , Seriously affecting the utilization of corporate funds. Therefore, the relevant departments must clarify the importance of operating accounting standards for accounting, to develop effective methods to regulate the accounting procedures for accounting, thus facilitating the smooth operation of corporate reimbursement. The following will be a specific analysis of current accounting problems in the accounting work, analysis of accounting methods and practices accounting methods and methods.