孙铮认为,会计在转换企业经营机制过程中的作用应从以下两方面来认识: 一、充分认识会计工作对社会资源合理配置的重要性 合理配置资源,不仅有赖于国家的宏观经济调控,联系到具体企业,还需要借助会计的方法和手段,为社会资源配置的状况如实提供经济信息,并参与资源配置的决策过程。 Sun Zheng believes that the role of accounting in the process of converting business operations should be understood from the following two aspects: First, fully understand the importance of accounting for the rational allocation of social resources Reasonable allocation of resources, not only depends on the country’s macroeconomic regulation and control, is linked to Specific enterprises, but also need to use accounting methods and means for the allocation of social resources truthfully provide economic information, and participate in resource allocation decision-making process.