长年的财务工作中,我注意到管理者们已较少关注用于会计目的的数据,公司对财务信息的要求也越来越倾向于诸如各项指标的分解下达和进度考核、各部门的贡献值、投资决策分析、未来的预测分析和应对措施等等。在以市场经济为主体的社会和以效益为中心的企业中,以“事后账务处理” During my long years of financial work, I noticed that managers have paid less attention to the data used for accounting purposes. As a result, the company’s requirements for financial information have tended to be more and more devoted to such issues as the breakdown and progress assessment of various indicators, Contribution value, investment decision analysis, future predictive analysis and response measures and so on. In the market economy as the mainstay of the community and to benefit as the center of business, with “post-accounting treatment”