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随着经济的发展,市场竞争形势日益加剧,企业只有不断加强科技创新力度,提高自主研发能力和生产经营水平,才能在激烈的市场竞争中获得主动优势。在企业整个发展成长过程中,资金是重要的影响因素,作为企业重要的管理部门——财务部门会计管理工作显得尤为重要,企业资金的筹措、使用等一系列经济活动都是会计管理工作的一部分,企业会计在企业筹资方面具有关键的不可替代的作用。本文对会计在企业筹资方面的影响和作用进行了深入分析和论述,以期为相关课题的研究和实践提供借鉴。
With the economic development, the market competition situation is aggravating day by day. Only by constantly strengthening the innovation of science and technology and improving the independent R & D capability and production and management level, enterprises can gain the initiative advantage in the fierce market competition. In the whole process of enterprise growth and development, capital is an important influencing factor. As an important management department of an enterprise, accounting administration in the financial department is particularly important. A series of economic activities such as financing and use of corporate funds are all part of accounting management , Corporate accounting has a crucial irreplaceable role in corporate financing. This paper analyzes and discusses in depth the impact and role of accounting in the financing of enterprises in order to provide reference for the research and practice of related topics.