论文部分内容阅读
会计核算是一项十分重要且复杂的财务会计工作,是企业财务管理的重中之重。随着社会经济的发展,矿产企业市场竞争也逐渐进入白热化阶段,与此同时,新会计准则的大力推行,促使矿产企业会计核算的主要职能也发生较大变化。在金矿开发的过程中,会计核算作为矿产企业开展各项经济活动的基础条件,具有十分重要的作用和意义。本文详细阐述了金矿开发会计核算中的主要问题,并提出了加强金矿开发会计核算的有效措施。
Accounting is a very important and complex financial accounting, corporate financial management is the most important. With the social and economic development, the market competition of mineral enterprises has gradually entered a white-hot stage. At the same time, the vigorous implementation of new accounting standards has also led to major changes in the major functions of mineral accounting. In the process of gold mine development, accounting as the basic conditions for various economic activities carried out by mining enterprises has an important role and significance. This paper elaborates the main problems in the accounting of gold mining development and puts forward some effective measures to strengthen the accounting of gold mining development.