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利用会计信息,进行决策分析,改善经营管理,是会计管理工作的一项重任务。通过细致的、定量分析的方法进行经营决策,可以避免和减少经营决策的失误。财会人员是企业经营政策的执行者和监督者,要讲求生财、用财、聚财之道。因此,财会人员要善于运用现代化的管理方法和手段,预测经济前景,分析经济情况,参与经营决策,监督经济活动,考核经济效果,促进经济效益的提高。这就要求财会人员必须了解生产技术和经营管理全过程,不能只限于记帐,
Using accounting information to conduct decision analysis and improve business management is a heavy task in accounting management. Through careful and quantitative analysis of business decisions, mistakes in business decisions can be avoided and reduced. The accounting personnel are the executors and supervisors of the company’s operating policies, and they must pay attention to ways of making money, using money, and accumulating wealth. Therefore, accounting personnel should be good at using modern management methods and methods to forecast economic prospects, analyze economic conditions, participate in business decisions, supervise economic activities, assess economic effects, and promote economic efficiency. This requires that accountants must understand the entire process of production technology and business management, and cannot be limited to accounting.