企业财务核算现状及对策探索  

The Present Situation and Countermeasures of Enterprise Financial Accounting

作　　者：张萍萍 ZHANG Ping-ping(Marine Petroleum Engineering (Qingdao) Co. Ltd., Qingdao 266555, China)

机构地区：[1]海洋石油工程(青岛)有限公司,山东青岛266555

出　　处：《中小企业管理与科技》2018年第7期84-85,共2页Management & Technology of SME

摘　　要：企业经营管理过程中,财务核算作为财务管理中的核心部分,不仅关系到企业经营项目的精确度,其审计结果还会影响到管理层的决策和定位计划。因此,加强对企业财务核算的研究对保障企业审计质量,提升企业经济效益具有重要意义。论文对市场环境下的企业财务核算发展现状展开分析,指出其核算过程中存在的问题,并提出相应的解决方案,旨在完善企业财务核算方面的不足,为提升企业管理效率提供对策参考。In the process of business management,as the core part of financial management,financial accounting is not only related to the accuracy of business projects,but also affects the management decisions and positioning plans.Therefore,it is of great significance to strengthen the research on the financial accounting of enterprises and guarantee the quality of the audit and improve the economic efficiency of the enterprise.This paper analyzes the development status of enterprise financial accounting under the market environment,points out the problems existing in its accounting process,and puts forward the corresponding solutions,aiming at improving the insufficiency of financial accounting,so as to provide countermeasures for improving the management efficiency of enterprises.

关 键 词：企业财务核算 企业管理 会计项目 

分 类 号：F275[经济管理—企业管理]