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“PDCA”是计划,执行、检查、处理”的英文简称。PDCA循环管理,就是按照上述四个阶段顺序循环,所进行的一种科学管理工作程序。它是企业实行全面质量管理最基本的工作方法,贯穿于企业管理工作的全过程。在目前财会工作中,无论在会计核算,还是在财务管理方面,都不同程度地存在一些薄弱环节。如何加强和改进财会工作,充分发挥其职能为企业管理服务,成为当前会计工作的首要问题,而运用PDCA循环管理则是一种行之有效的科学方法,对提高财会工作水平,进一步贯彻整治方针,做好会计工作达标升级等有着重要的意义。
“PDCA” is the abbreviation of plan, execution, inspection and disposal. "PDCA cycle management is a scientific management procedure that is circulated in the above four phases in sequence, which is the most basic work of total quality management Methods throughout the whole process of business management in the current accounting work, both in accounting, or in financial management, there are some degree of weakness in some aspects.How to strengthen and improve the accounting work, give full play to its functions as an enterprise Management services, the current accounting work has become the primary problem, and the use of PDCA cycle management is an effective scientific method, to improve the level of accounting work, and further implement the guidelines for remediation, accounting standards and so improve the work is of great significance.