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      关于简析如何做好会计核算管理网站位置: >> 会计论文 >> 会计实践论文 >> 浏览文章
      简析如何做好会计核算管理

      论文导读:征之一,因此要求会计信息具有良好的及时性、有效性,该性质对于会计信息核算有着极为重要的作用。但是由于各种因素的影响,企业在传统的会计核算模式下,存在会计信息时效性不足,核算时效滞后等理由。主要理由是传统会计策略较为落后,会计从业人员也没有对将要产生的的经济业务实施准确的会计处理,在记录、计量、确认方面不够认

      如何做好会计核算管理摘 要随着社会经济的快速发展,会计工作成为人们关注的重点,现阶段,会计工作的环境也更加复杂,传统的会计核算模式显得较为滞后,也受到了巨大的考验;诖,如何做好会计核算管理进行分析与研究。
        关键词会计核算;管理
        引言:
        随着我国经济发展的快速发展,市场竞争的愈加激烈,为了能够提升自身的核心竞争力,企业不断改善内部管理模式。而影响企业发展的重要理由就是传统的基建财务管理,有些企业对传统的基建财务管理进行了改善,但大都不彻底,其中基建会计核算体系的规范化建设就没有得到彻底的解决。企业如果想要加速自身发展,在日趋激烈的市场环境下存活下去,必须建设出完整的、规范的基建会计核算体系。
        一、会计核算的基本内容
        会计核算是会计的基本职能之一,而会计的另一项职能则是会计监督,所以说有效的做好会计核算工作以及会计监督工作,将会促使企业资金效益的最佳配置;峒坪怂憔褪瞧笠低ü宰约旱ノ痪没疃械淖式鹪俗徒峁泻怂,从而向有关部门进行汇报,以此能够掌握企业的收支情况,一旦企业发展遇到理由就能够及时得到解决。为企业管理水平的提升做出了重要的贡献。而会计核算工作的开展,需要会计监督职责的支持,如此才能够更好的;げ撇踩。尤其是在今天国内市场经济竞争空前激烈的情况下,更是需要如此,会计能够通过及时的核算,做好理财,保证国家一级企业的发展不受损失。
        二、企业会计核算中存在的理由
       。ㄒ唬┖怂阒秃
        一般企业的会计核算需要讲究时效性,即提供会计核算信息及产生会计信息之间的时间差,该时间差越短,信息的的经济价值越大,其价值越高。信息的时效性是会计信息的最为典型的特征之一,因此要求会计信息具有良好的及时性、有效性,该性质对于会计信息核算有着极为重要的作用。但是由于各种因素的影响,企业在传统的会计核算模式下,存在会计信息时效性不足,核算时效滞后等理由。主要理由是传统会计策略较为落后,会计从业人员也没有对将要产生的的经济业务实施准确的会计处理,在记录、计量、确认方面不够认真负责,在传递会计信息报告是不及时等,使得会计核算较为滞后。
       。ǘ┖怂惴绞讲缓侠
        《新会计准则》中明确规定经营性业务应采用权责发生制度,如企业在进行生产设备维修时产生了费用,该企业当年的支出会有较大的提高,其结余会随之降低,而收入与支出也会出现不平衡的现象。部分企业为了避开该情况的出现,会对其基础核算方式选择收付实现制,其与《会计新准则》的规定有较大的差异。且现代企业的采购环节、付款环节相对较为独立,项目采购的时间和后期的付款时间有较大的间隔,特别是采购及支付的跨年核算,极易出现账目和实际不符合的理由,使得会计核算准确性不佳,无法真实的反映出企业的财务状况。
       。ㄈ┳式鹗褂们榭龅目己四讯却
        现在许多企业在现行的会计基础核算模式下,无法对资金的使用实施准确的绩效评价及考核。部分企业的各种业务均采用权责发生制,包括经营性业务和非经营性业务等,该模式的会带来一系列的理由,如上述两种的业务中产生的费用,不能够合理的分摊至各个费用项目,成本核算的准确性不佳,使得企业资产出现较大的流失,资金利用率下降,节约资金的措施达不到理想的效果,也使得企业的运营效率降低。
        三、增强企业会计核算规范化的措施
       。ㄒ唬┙峒坪怂阊细窆娣痘
        会计审核身为企业财务的基本组成部分,不仅能够完整的诠释企业的综合资金管理水平,而且可以对企业的整体利益进行合理有效的维护。因为财务管理的一般工作为算账和报账,所以它会受到企业繁多的经济活动和各种不同的财务关系的制约,为了能够更好地提高资金的使用价值、制约风险性投资等,企业应将财务管理部门不断优化,成立专业的会计核算部门,会计核算部门要将会计核算的过程进行高度创新,建立详细实际的企业明细账和辅助账,协调项目估算和会计核算之间的关系,对性质不同的资金支出分别进行核算,并完善统一竣工结算的编制策略,同时会计部门工作人员需要熟练掌握设置会计科目、核算固定资产的策略、在建工程等内容核算、竣工结算和资金结转等各方面的变化。
       。ǘ┎苹崛嗽弊酆献ㄒ邓刂实奶岣
        企业项目具有多样性和复杂性的特点,因此财务管理及会计核算涉及到广泛的专业知识和技能,会计人员所需核算的工作量也比较大,这就需要财会人员了解多个学科和多个领域的专业知识,例如会计学、工程造价学、税法、经济学等。企业可以采用公开竞聘的方式,挑选专业人才,提高会计人员的专业素质,并同时企业还要加强对财会工作人员的培训,提高财会人员的职业素养和专业技能,鼓励财会人员通过不过学习提高自身能力,为企业培养出专业的特色的财会人员,另企业应为各个项目配备专业的会计,以此来减少财会人员的流动,使财会人员能够更好地去完成一些复杂业务,如竣工财务结算、费用摊销、工程成本结转等,从而保证会计核算工作的连续性和完整性,将会计的监督职能充分发挥。除此之外,财会人员还应该加强职业道德观念和法制观念,努力做好各项项目资料的收集、分析、整理、处理以及归档等工作。同时还需向主管财务部门及时的、如实的送报会计报表和会计资料,保证项目会计核算的真实性和有效性,以此为企业提供可靠的,具有依据性的经营决策,降低决策风险,避开决策的随意性和盲目性。
       。ㄒ唬┘忧磕诓恐圃
        依据会计准则的规定,加强内部措施,形成企业财产;ぶ圃、授权审批制约、不相容职务分离制约等。企业在设计和建立内部制约制度的过程中,首先要了解不相容的岗位和职务,然后规定出各岗位、各机构的权限,使各个不相容的职务或岗位间形成制约格局,构建出权力制衡的体制。在重大事项和业务的决定上,企业应采取联签制度或者集体决算审批的方式,不允许存在个人独裁或者专断的行为的存在,严禁擅自更改集体的意见。以此来避开对某些不必要的项目的申报,以及其中产生的资源浪费。加大企业的监督检查力度,规范工作的程序。重点对会计核算规范化财务工作进行全方位的检查。检查内容包括成本的核算、人员配备、机构的设置、财务经济法规的执行情况等各方面。
        四、结束语
        随着时代经济的飞速发展,企业要想在经济激烈的市场中 全文地址:http://www.abcanuncios.com/kuaijisjlw/lw50127.html
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