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为适应建立社会主义市场经济体制的需要,企业必需花大力气加强管理。作为企业管理一个重要组成部分的财务会计工作,如何发挥其作用呢?我认为至少可以从以下三个方面发挥作用:一、运用会计核算的职能,反映企业生产经营的全过程企业的财务会计是企业经济活动的综合反映。在计划经济体制下,市场与企业生产经营脱钩,国家对企业采取统购包销政策,企业的财务会计工作往往偏重于过程核算和结果反映,即运用会计核算的职能,对企业的整个生产经营过程以价值形式来记录、归集、分配、核算。在市场经济体制下,企业除做好传统的会计核算工作之外,
In order to meet the needs of establishing a socialist market economic system, enterprises must make great efforts to strengthen management. As an important part of corporate management, how does financial accounting work? I think that it can play a role in at least the following three aspects: First, the use of accounting functions to reflect the entire process of corporate production and management. The company’s financial accounting is Comprehensive reflection of corporate economic activities. Under the planned economic system, the market is decoupled from the production and operation of enterprises, and the state adopts the policy of unified purchasing and underwriting for enterprises. The financial accounting work of enterprises is often focused on the process accounting and results reflection, that is, the use of accounting functions, and the entire production and operation process of the enterprise. Value forms to record, collect, distribute, and calculate. Under the market economy system, enterprises in addition to doing a good job of traditional accounting work,