摘要
工业企业会计制度建设是一个长期的过程,需要通过建立完善会计制度实现对财务资源的有效管理,从而降低企业生产经营成本,提高企业经济效益。工业企业会计制度建立过程中需要对会计信息质量进行有效的分析,按照会计政策的具体要求建立科学合理的会计制度,通过会计制度创新实现资源的优化配置,提高工业企业的整体发展水平。
Construction of industrial enterprises accounting system is a constant process.A perfect accounting system is needed to achieve effective management of financial resources,reduce production and operation costs,and improve economic efficiency.A scientific and reasonable accounting system should be established based on effective analysis of accounting information,and meet the specific requirement of accounting policies.Innovation in accounting system would help to improve the efficiency of industrial enterprise.
出处
《北京市经济管理干部学院学报》
2012年第1期62-64,共3页
Journal of Beijing Economic Management Institute
关键词
工业企业
会计制度
会计信息
industrial enterprises
accounting system
accounting information