企业会计在转型跨越中的若干思考  

Business Accounting in the Transition Across the Thoughts

作　　者：陈天灯[1] 

机构地区：[1]台州职业技术学院,浙江台州318000

出　　处：《物流工程与管理》2012年第7期129-130,共2页Logistics Engineering and Management

摘　　要：在经济高速发展的当代,企业为了提高竞争力,其会计的转型跨越已经迫在眉睫,为了打破传统的记账核算,提高信息反馈效率,积极参与企业决策管理。企业应当致力于建立新的现代化会计信息系统,健全的内部控制体系,提高企业内部控制的效率和效果。加强企业内部控制制度建设、改善企业的内部控制、保证会计质量、保证资本市场的有效运行。这就对企业会计人员提出了更高的要求。In the rapid economic development of the contemporary,in order to improve the competitiveness of the enterprises,accounting for the transition across the already imminent,in order to break the traditional accounting accounting information feedback,improve efficiency,actively participate in enterprise decision management.Enterprises should be committed to the establishment of a new modern accounting information system,a sound internal control system,improve the effect and efficiency of enterprise internal control.Strengthen the construction of internal control system of enterprises,improve the enterprise internal control,to ensure that the accounting quality,ensure the effective operation of capital market.The enterprise accounting personnel raised taller requirement.

关 键 词：现代化 转型跨越 企业会计 会计信息系统 内部控制制度 

分 类 号：F230[经济管理—会计学]