论当前企业会计工作中主要问题和解决途径.docVIP

论当前企业会计工作中主要问题和解决途径 摘 要：二十一世纪以来，我国市场经济飞速发展，会计基础工作正迎来新变化。在经营管理环境和法律环境发生重大变革的基础上，网络信息科技也在不断发展。此外，外部经济环境对会计工作的影响历来深远，它不仅影响中国的会计模式和会计政策，还不断推进中国会计实务与会计理论的发展。基于此,人们必须根据外部经济环境的发展变化,进一步改进会计基础工作,并将基础工作做扎实，以满足现代社会主义经济发展,为国民经济的正常运行提供可行性策划方案。在此期间，企业已经逐渐成为支撑国家经济实力，促进经济市场繁荣，扩大就业，维护社会秩序稳定的重要因素。企业会计工作是企业进行日常管理的基础，它的内容正随着经济发展和企业规模的扩大发生相应变化，就我国目前的企业会计工作实况而言，其管理上仍然存在着许多缺陷有待解决，这些问题的存在很大程度上制约了企业的进一步发展。本文主要根据国家制定的《会计基础工作规范》条列和中国企业的发展水平与发展现状，着重分析中国企业会计工作中存在的主要问题。究其原因并提出针对性的解决措施，旨在提高企业会计工作质量和经济效益的同时，完善会计制度，实现经营管理目标。 关键词：企业会计工作;综合素质;核算水平; 电子档案; 机构设置 On the main problems and solutions in the current accounting work of enterprise Abstract: Since the 21st century, the rapid development of Chinas market economy, accounting basic work is ushered in new changes. On the basis of significant changes in the business management environment and legal environment, network information technology is also developing. In addition, the external economic environment has always had a far-reaching impact on accounting work, which not only affects Chinas accounting model and accounting policy, but also continuously promotes the development of Chinas accounting practice and accounting theory. Based on this, people must further improve the basic work of accounting according to the development and change of the external economic environment, and make the basic work solid, in order to meet the development of modern socialist economy, and provide a feasible plan for the normal operation of the national economy. During this period, enterprises have gradually become an important factor supporting national economic strength, promoting economic market prosperity, expanding employment and maintaining social order and stability. Enterprise accounting work is the basis of the daily management of the enterprise, its content is as the economic development and the corresponding changes in the expansion of enterprise scale, in terms of the present enterprise accounting work of live, its management still exist m