摘要
现代企业科学管理需要实施会计标准化,会计标准化是企业为了在一定的会计活动范围内获得最佳秩序,对现实或潜在的会计问题制定、发布和实施共同使用和重复使用的条款等各项活动的过程。企业建立会计标准系统,实施会计标准化的流程管理,可以提高会计活动的质量和效率,建立最佳的会计活动秩序,使企业会计活动沿着科学的轨道向前发展。
The modem enterprises should implement the standardization of accounting to satisfy their need of scientific management. To acquire an optimal order within the range of certain accounting activity, the standardization of enterprise accounting refers to the processes of formulating, issuing and implementing the clauses that can be co-used and reused for the realistic and potential accounting issues. The enterprises which establish the accounting standard system and carry out the accounting standardization management can improve the quality and efficiency of the accounting activity, can establish the optimal orders of the accounting activity, and can make the accounting activity move forward along the scientific track.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2007年第4期72-76,共5页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
企业会计标准化
企业会计标准系统
标准化流程管理
standardization of enterprise accounting
enterprise accounting standard system
management of standardization procedure of enterprise accounting
