鼎御装饰
Accounting is with human society to the development of the production and economic management needs and produce and constantly improve up, and the accounting computerization is modern social production and new technology revolution, and accounting itself development to a certain stage of the inevitable product, accounting computerization development today. Is no longer simple accounting and computer a simple combination of, just become extended to communication science, enterprise management, market operations research subjects such as comprehensive discipline. Accounting computerization will manual accounting for data dispersion processing, repeat record of the mode of operation, change for unified processing, data sharing mode of operation, improve the accounting information processing speed. At the same time greatly improved the quality of accounting information, and enhance the width and depth of the accounting, accounting to a variety of measure development, to improve the allocation of resources efficiency and promote economic sustainable development plays a positive role. To adapt to the requirements of the modern management, also gave the traditional accounting function brought far-reaching influence.
燃情咖啡
Abstract: The 3rd Session of the 14th National Party Congress put forward to public ownership as the mainstay of the modern enterprise system is the basis of market economy, and establishing a modern enterprise system is the product of large-scale development of the social market economy and an inevitable requirement. So we have to establish a modern enterprise system, that is, in the condition of socialist market economy, according to the modern enterprise inherent in the nature and requirements, according to prevailing international practices and standards, to mold suited to the socialist market economic development, can make their own decisions, self-financing, self-development, self-restraint, corporate entities and the mainstay of market competition. The characteristics of the modern enterprise system is clearly defined property rights, clear powers and responsibilities, separation of government from enterprises, and scientific management. The characteristics of modern enterprises, Chinese enterprises current accounting management model put forward new requirements. To establish not only with international practice, but also demonstrates China's socialist market economic characteristics of the accounting and management models. At present, taxpayers still rely on corporate accounting books and financial statements, tax returns in the financial officers, in the minds of the tax flows are often not clear, complete, and the concept of systems, resulting in a multi-level, multi-link, multi-compound open to Under the system look powerless. More in the circumstances to accept only mechanical tax authorities or handling instructions. In reality, corporate tax accounting can only become a simple subsidiary financial accounting, and financial accounting and tax accounting can not fully exercise the functions of the two contain each other and affect their functions into full play. As China's financial and taxation system to improve and accounting functions of the change in the tax accounting and financial accounting, management accounting between the division of labor is increasingly clear. Given our tax laws more sound tax administration increasingly stringent demands of increasingly refined. I think, learn from the experience of some developed countries, the corporate tax accounting from the enterprise financial accounting, management accounting separation out is not only possible but necessary. Therefore, establishment of corporate tax accounting is accounting system and the tax system has become increasingly evident difference between the inevitable requirement. Key words: modern enterprise system, corporate tax accounting, financial accounting
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