現(xiàn)代會(huì)計(jì)在企業(yè)管理中的基本功能(存儲(chǔ)版)
【正文】 干部和各級(jí)會(huì)計(jì)人員在工作中都能樹立牢固的法制意識(shí),維護(hù)會(huì)計(jì)工作和會(huì)計(jì)數(shù)據(jù)的嚴(yán)肅性和真實(shí)性,從而使會(huì)計(jì)工作在企業(yè)的生產(chǎn)經(jīng)營(yíng)管理中發(fā)揮應(yīng)有的作用。這就要求必須采取有效措施,從根本上轉(zhuǎn)變會(huì)計(jì)職能,通過核算,并進(jìn)行監(jiān)督,最終為管理提供決策依據(jù),每一步都需要我們的仔細(xì)規(guī)劃與謹(jǐn)慎執(zhí)行。非常感謝黃老師對(duì)我的幫助。從選題,到完成提綱以及之后的初稿,復(fù)稿的修改,她都給予了我啟發(fā)性的指導(dǎo)。在現(xiàn)代企業(yè)競(jìng)爭(zhēng)中,會(huì)計(jì)職能的發(fā)揮對(duì)于企業(yè)發(fā)展有著不容忽視的作用。這就要求必須進(jìn)一步豐富和完善會(huì)計(jì)人員的知識(shí),需要會(huì)計(jì)人員在具備豐富的專業(yè)知識(shí)的同時(shí),準(zhǔn)確的進(jìn)行財(cái)務(wù)核算。同時(shí),要研究建立一套結(jié)合企業(yè)自身的生產(chǎn)經(jīng)營(yíng)需要,反映企業(yè)經(jīng)濟(jì)效益和發(fā)展趨勢(shì)的會(huì)計(jì)指標(biāo)。 (四)提高會(huì)計(jì)工作人員的素質(zhì)水平 會(huì)計(jì)工作人員的素質(zhì)水平直接關(guān)系到會(huì)計(jì)工作實(shí)施的質(zhì)量,影響著會(huì)計(jì)職能的發(fā)揮。 (二)重視會(huì)計(jì)控制職能的發(fā)揮會(huì)計(jì)控制職能的發(fā)揮是企業(yè)財(cái)務(wù)管理的核心功能,會(huì)計(jì)在企業(yè)管理中職能的轉(zhuǎn)變也必須將控制職能作為重中之重。會(huì)計(jì)的監(jiān)督控制功能主要是利用各種價(jià)值指標(biāo)進(jìn)行監(jiān)督,核算是在價(jià)值指標(biāo)的基礎(chǔ)上進(jìn)行的,而控制和監(jiān)督又是在核算的基礎(chǔ)上進(jìn)行的,所以,會(huì)計(jì)監(jiān)督是主要依據(jù)這些價(jià)值指標(biāo)來進(jìn)行。還可以挖掘企業(yè)增產(chǎn)節(jié)約的潛力,降低企業(yè)生產(chǎn)經(jīng)營(yíng)成本,提高企業(yè)的經(jīng)濟(jì)效率,約束和控制企業(yè)的各項(xiàng)經(jīng)營(yíng)活動(dòng),達(dá)到資源的最優(yōu)配置,企業(yè)效益的最大化。從數(shù)量上反映經(jīng)濟(jì)活動(dòng),可以用實(shí)物量、貨幣量、勞動(dòng)量三種尺度來度量。二是廣泛采用復(fù)式記賬法,從而形成現(xiàn)代會(huì)計(jì)的基本特征和發(fā)展基石。市場(chǎng)經(jīng)濟(jì)是一種競(jìng)爭(zhēng)機(jī)制發(fā)揮主要作用的經(jīng)濟(jì),企業(yè)要在競(jìng)爭(zhēng)中生存發(fā)展,必須不斷提高經(jīng)營(yíng)管理水平,從而提高生產(chǎn)效率和經(jīng)濟(jì)效益。核算職能。在日益嚴(yán)峻的市場(chǎng)經(jīng)濟(jì)競(jìng)爭(zhēng)下,企業(yè)管理體制改革越來越受到企業(yè)的高度重視。職能轉(zhuǎn)變 Abstract In recent years, with the progress of the society and the globalization of economy, our country enterprise development, to enhance management level gradually. In the increasingly severe petition of market economy, enterprise management system reform attaches great importance to by more and more enterprises. Among them, accounting as an important content of enterprise management, its role in the modern enterprise system of accounting mainly consists of four aspects, including the accounting function, decision functions, planning functions, supervision and control functions, its functions of play is faced with new challenges. Is the current situation, the accounting function in enterprise management in our country is not perfect, difficult to adapt to the development of social economy and modern enterprise urgent need in bination with economic environment and the enterprise construction requirements, on the basis of implementation t
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