摘要
经济全球化为我国金融企业带来机遇与挑战。为了规范金融企业财税会计工作,提升金融企业竞争力,国家发布了一系列财税会计政策文件,主要有“营改增”新政和新《会计准则》及其各项具体准则。文章在对金融企业涉及的财税政策及其关键内容进行调查分析的基础上,分析了财税会计新政对金融企业的影响,并提出了相应策略。金融企业需要积极研究财税会计新政,加强人才培养,提升专职人员的业务水平;完善企业内部财务会计管理制度;更新、改造现有财税会计处理系统,做好工作衔接;积极与政府部门保持沟通、信息共享,深入落实财税会计新政,做好财税会计管理工作,进一步提高金融企业效益,提升金融企业竞争力。
Economic globalization brings opportunities and challenges to China's financial enterprises. In order to standardize financial and taxation work of financial enterprises and enhance the competitiveness of financial enterprises, the state has issued a series of fiscal and taxation accounting policy documents, mainly the "new reforms" and the new "accounting standards" and their specific standards. Based on the investigation and analysis of the financial and taxation policies and key contents involved in financial enterprises, this paper analyzes the impact of the new fiscal and taxation accounting on financial enterprises and puts forward corresponding strategies. Financial enterprises need to actively study the new policy of fiscal and taxation, strengthen personnel training, improve the professional level of professional staff, improve the internal financial accounting management system;update and transform Existing fiscal and taxation accounting system, do a good job of convergence;actively maintain communication and information sharing with government departments, in-depth implementation of new fiscal and taxation accounting, do a good job in fiscal and accounting management to further improve the efficiency of financial enterprises, and enhance the competitiveness of financial enterprises.
作者
赵霞
ZHAO Xia(Business Administration Department,Tourism College of Zhejiang,Hangzhou Zhejiang 311231,China)
出处
《齐齐哈尔大学学报(哲学社会科学版)》
2019年第6期67-69,共3页
Journal of Qiqihar University(Philosophy & Social Science Edition)
基金
2015年度浙江省高校国内访问工程师校企合作项目:基于高校微课比赛的课程设计与构建策略研究(jg2015289)
关键词
经济全球化
金融企业
财税会计
新政
economic globalization
financial enterprises
fiscal accounting
new policy