任何企业经营决策都是指企业为了实现经营目标和生产发展 ,根据客观的可能性 ,在预测 ,分析的基础上 ,通过多种方案的优化选择 ,所作出的最终决定。会计具有预测、决策、计划、核算、分析、控制、考核的职能。因此 ,在港口企业单位中 ,财会部门参与经营决策 ,充分发挥会计职能 Any business decision refers to the final decision made by the enterprise through the optimization and selection of various proposals on the basis of prediction and analysis in the light of objective possibility in order to achieve business objectives and production development. Accounting has the function of prediction, decision-making, planning, accounting, analysis, control and examination. Therefore, in the port business unit, the accounting department to participate in business decisions, give full play to accounting functions