会计参与经营决策,在国外早已是普遍的事了,在我国的一些大中型国营企业中,随着总会计师的设立,也已经实行。美国高级财务管理人员协会把总会计师的职能明确为:想方设法地有效利用资金,为企业的经营管理提供及时的信息。我国的经济体制改革,不仅给了企业生产经营的自主权,同时也给了企业必须承担决策风险的压力。 Accounting participation in business decision-making has long been a common practice in foreign countries. In some large and medium-sized state-owned enterprises in China, with the establishment of the chief accountant, it has also been implemented. The American Association of Senior Financial Managers has defined the functions of the chief accountant as follows: Trying to use funds effectively to provide timely information for the company’s operations and management. The reform of China’s economic system has not only given enterprises autonomy in production and management, but also put pressure on companies to take decision-making risks.