随着国家经济体制的变化和会计制度的改革,会计工作在企业中的作用日益重要,地位日渐提高。为适应新的工作环境,会计职责应该重新界定。而现代会计的主要职责,除了要进行会计核算,实行会计监督,拟订本单位办理会计事务的具体办法,参与企业计划、考核、分析外,应放在以下方面:一、多渠道筹集资金并讲求筹资的综合经济效益除银行借款外,可在国家宏观控制和计划指导下研究采用合资、联营、发行公司债券、发行股票、融资租赁、融资扩股等多种手段多渠道筹集资金。筹资过程中 With the change of the national economic system and the reform of the accounting system, the role of accounting in the enterprise is increasingly important and its status is gradually increasing. In order to adapt to the new working environment, accounting responsibilities should be redefined. The main duties of modern accounting, in addition to accounting, the implementation of accounting supervision, the preparation of specific units for accounting services to participate in the business plan, assessment, analysis, should be placed in the following areas: First, raise funds through multiple channels and stress In addition to bank loans, the comprehensive economic benefits of financing may be studied through multiple channels such as joint ventures, joint ventures, issuance of corporate bonds, issuance of stocks, financing leases, financing and share expansion under the guidance of the State’s macro-control and planning. Funding process