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                                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 财税变革对财会工作的影响及财会人员要求

                                  财税变革对财会工作的影响及财会人员要求

                                  时间:2019-02-10 14:07作者:林命良
                                  本文导读:这是一篇关于财税变革对财会工作的影响及财会人员要求的文章,我国的财税体制的建立,是为了帮助我国经济更好的发展,因此符合我国的市场经济发展特点。随着财税变革的日渐深入,其最大的特点就是用增值税代替营业税,这一变革不仅让财税体制更加符合我国经济建设发展的宏观趋势

                                    摘    要: 我国对市场经济进行宏观调控的重要手段之一,就是财税变革。合理的财税变革不仅能正确、及时的引导市场经济发展方向,更能有效提高资源配置的效率,从而促进经济稳定发展。我国不断对财税做出创新与调整,其目的就是为了财税制度能够更好的适应市场经济的发展趋势,满足我国市场经济的发展需求。随着财税变革的日渐深入,对财会人员也提出了更高的要求,本文就财会人员如何应对日渐深入的财税变革,提出相应的建议,希望能够帮助财会人员更好的适应财税变革。

                                    关键词: 财会人员; 日渐深入; 财税变革; 素质;

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                                    一、“营改增”税制改革

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                                    二、财税变革对财会工作的影响

                                    (一)对财会人员开发票工作的影响

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                                    (二)对财务会计核算的影响

                                    在财税变革之前,纳税的主体主要缴纳的是营业税,财务会计人员在进行营业税核算时,通过“应交税费-应交营业税”进行账务处理,这种核算方式从整体上看较为简单。但随着财税改革的日渐深入,其纳税主体主要缴纳的营业税变成了增值税,增值税的核算不同于营业税的核算方式,其核算方式变得更加复杂。财会工作人员在进行增值税核算时,一般要在“应交税费-应交增值税”的科目下进行明细的科目的设置,而且进项抵扣增值税的政策要求核算方式还要更加精细。因为企业业务的不同,其“应交税费-应交增值税”的项目也不是固定的,可能会在借方,也可能会在贷方。这也就使得财会工作人员的工作内容变得更加的复杂,对其工作人员的能力要求也越来越高。
                                   

                                  财税变革对财会工作的影响及财会人员要求
                                   

                                    (三)对财会人员财务报表的影响

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                                    三、财税变革对财会人员的要求

                                    (一)对财会人员工作职业素质的要求

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                                    (二)对财会人员职业教育的要求

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                                    (三)对财会人员综合素质的要求

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                                    四、结语

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                                    参考文献

                                    [1] 郭林祥.论税制改革对会计人员的素质要求[J].才智,2018(6).
                                    [2]陈锦波.当前时期下税制改革对企业财务与会计的影响及应对措施探析[J].经营管理者,2017(27).
                                    [3] 余琳梅.税制改革对企业财务与会计的影响与对策分析[J].农家致富顾问,2018(12).
                                    [4]袁菁穗.“营改增”税制改革对行政事业单位财务工作的影响[J].财会学习,2016(11).
                                    [5]史宝山.税制改革对企业财务与会计的影响[J].合作经济与科技,2015(10).
                                    [6]刘国华.论“营改增”税制改革对企业财务管理的影响[J].商场现代化,2015(7).

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