摘要
虽然在新会计制度下,企业财务管理水平得到了提升,但是其在执行过程中仍存在较多问题。采用传统分析方法人为因素影响大,导致分析精准度较低,由此提出采用层次分析法,并对新会计制度下企业会计准则执行中存在问题进行分析。在新企业会计准则背景条件下,深入研究当前企业会计准则在高层、中层和低层执行过程中存在的问题,并针对审计部门监督、财务信息真实性以及执行结果奖惩机制等问题进行详细说明。通过实证分析结果得到,采用层次分析方法的最高分析精准度可达到85%,能为我国企业财政部门的有效改革奠定基础。
Although the financial management level of enterprises has been improved under the new accounting system,there are still many problems in the implementation process.Using traditional analytical methods,human factors have a large impact,which leads to the low precision of analysis.Therefore,the analytic hierarchy process is adopted to analyze the problems in the implementation of the accounting standards under the new accounting system.Under the background of the new enterprise accounting standards,the problems existing in the implementation of the current accounting standards in the high,middle and low levels are thoroughly studied,and the problems of the supervision of the audit department,the authenticity of the financial information and the reward and punishment mechanism of the implementation of the results are explained in detail.Through the results of the empirical analysis,the highest analysis precision of the analytic hierarchy process can reach 85%,which lays the foundation for the effective reform of the financial department of our country.
作者
程金金
CHENG Jin-Jin(Commercial School,Fuyang Teachers'College,Anhui Fuyang 236000,China)
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2018年第10期79-82,共4页
Journal of Qiqihar University(Philosophy & Social Science Edition)
关键词
新会计制度
企业会议准则
执行
问题
人为因素
new accounting system
accounting standards for enterprises
implementation
problems
human factor
