论会计核算

一、会计核算的内容················································31、款项和有价证券的收付·············································32、财物的收发、增减和使用············································33、债权债务的发生和结算··············································3

4、收入、支出、费用、成本的计算····································35、财务成果的计算和处理··············································36、其他需要办理会计手续，进行会计核算的事项···························3二、会计核算的原则·······································4三、会计核算的作用············································4

四、目前我国中小企业主要存在核算问题的析·····························4

五、我国中小企业主要存在核算问题的对策·······························4

   

 

内容摘要

财务的职能之一有会计核算。会计核算也称会计反映，以货币为主要计量尺度，对会计主体的资金运动进行的反映。它主要是指对会计主体已经发生或已经完成的经济活动进行的事后核算，也就是会计工作中记账、算账、报账的总称。合理地组织会计核算形式是做好会计工作的一个重要条件，对于保证会计工作质量，提高会计工作效率，正确、及时地编制会计报表，满足相关会计工作质量，提高会计工作效率，正确、及时地编制会计报表，满足相关会计信息使用者的需求具有重要意义。

随着我国的经济发展，企业会计的作用越来越重要，保障企业所有者经济效益最大化方面起着重要的作用。加强和改善企业核算，保障企业会计核算的真实性、完整性，对于提高企业会计信息质量，提高企业经济运行质量，进而提高企业的经济效益，有着十分重要的意义。     关键词：会计核算    分析   对策