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随着经济全球化的到来,现代经济环境正经历着巨大变化,市场竞争日益加剧。面对激烈的竞争,要想求生存、谋发展必须不断提升企业的经营管理水平,强化企业的财务管理,把握决定可持续发展的关键,认识自身的地位与处境、优势与不足,以实现企业综合实力的迅速提升。会计年终决算能够真实地反映企事业单位全年财务状况和经营成果,全面检测年度预算目标实施效果,为企业制定未来经营目标和发展方向提供数据信息。本文从工业企业财务实践的角度,论述了怎样提高年终决算报告质量。
With the advent of economic globalization, the modern economic environment is experiencing tremendous changes, and the market competition is becoming more and more intensified. In the face of fierce competition, in order to survive and seek development, we must continuously improve the management level of enterprises, strengthen the financial management of enterprises, grasp the key to determining sustainable development, recognize their own status and position, advantages and disadvantages, The comprehensive strength of the rapid increase. Accounting year-end accounts can truly reflect the annual financial status and operating results of enterprises and institutions, a comprehensive test of the implementation of the annual budget objectives to provide business data for the future business objectives and development direction. This article from the perspective of financial practice of industrial enterprises, discusses how to improve the quality of annual report final accounts.