摘要
会计的核算与监督职能在现代企业管理中越发显现,已日益为各级决策和管理者所运用和重视,但会计工作存在的问题,如会计人员在履职中有失职守、有规不循等问题不容忽视。文章深刻剖析了目前会计工作问题的形成原因,提出积极防范和应对的策略。
Accounting and supervision, which are the important means of accounting work in modem society and enterprises＇ management, are gradually applied and paid attention to by managers at various levels. But accounting problems become more and more obvious, it should not be ignored that the accounting personnel will face problems such as the performance of irresponsibility and don＇t follow the rules. This article deeply analyses the reasons for the formation of the current accounting work, and puts forward the positive prevention and strategies.
出处
《南京财经大学学报》
2012年第5期89-92,共4页
Journal of Nanjing University of Finance and Economics
关键词
会计工作问题
成因
对策
accounting problems
causes of formation
countermeasures
