现在的企业会计人员,有许多人只是“帐房先生”而已,很少过问生产组织和工艺技术问题,因此就很难通过会计工作对生产过程进行有效的控制和监督。笔者曾经历过这样一件事:因施工质量不过关,领导责令攻关。技术人员就改变了施工方案,质量过关了,但每百立米 Nowadays, many accountants in enterprises have only “accountants” who seldom talk about the production organization and technology issues, so it is very difficult to effectively control and supervise the production process through accounting work. The author has experienced such an event: because of the quality of construction but off, the leadership ordered the research. Technicians changed the construction program, the quality of clearance, but every hundred meters