现代企业会计标准化探究

Research on Standardization of Modern Enterprise Accounting

中文关键词:  企业会计标准化  企业会计标准系统  标准化流程管理

英文关键词:standardization of enterprise accounting  enterprise accounting standard system  management of standardization procedure of enterprise accounting

中文摘要:

      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。

英文摘要:

      The modern 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.