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在新的形势下,企业会计人员一方面要不失时机地研究会计工作中出现的新情况、新问题,使内部管理制度和会计核算体系适应新的机制;另一方面,要积极为企业转换经营机制服务,做企业深化改革的促进派. 第一,转变观念。财会人员要突破传统观念,牢固树立改革观念、市场观念、竞争观念、效益观念和服务观念,要奋发向上,敢于接受竞争和挑战。第二,大胆参与。财会人员要积极主动参加企业转换经营机制的实践,为厂领导决策提供资料,出谋划策。只有深入参加、全面了解整个改革的过程,才能根据国家会计法规和企业实际情况,提出适应企业新机制的会计工作体系、内容和方法.
Under the new situation, on the one hand, enterprise accountants should seize the opportune moment to study new situations and new problems appearing in the accounting work and adapt the internal management system and accounting system to the new mechanism; on the other hand, they should actively change their business operation mechanism Service, promotion of enterprises to deepen reform .First, change the concept. Finance and accounting personnel to break through the traditional concepts, firmly establish the concept of reform, the concept of the market, the concept of competition, the concept of efficiency and service concept, we must work hard and dare to accept the competition and challenges. Second, boldly participate. Accounting staff should take the initiative to participate in the practice of business transformation mechanism for the factory leadership decision-making to provide information, advice. Only by thoroughly participating in and fully understanding the entire reform process can we put forward the accounting system, content and methods that suit the new mechanism of the enterprise based on the national accounting laws and regulations and the actual conditions of the enterprises.