论文部分内容阅读
改革开放以来,特别是进入WTO以后,随着社会主义市场经济体制的确立和逐步完善,经济全球化,追求利润最大化已成为一切企业进行经营活动的最终目标。在新的形势下,作为企业管理有机组成部分的会计工作,必须适应这一要求,要在企业经营活动的整个过程中,充分发挥会计的控制、监督作用,使会计工作在企业生产经营活动中,既起到促进生产和加强管理,又能抑制超支和限制浪费,从而使企业达到实现最佳经济效益的目的,这是本文要探讨的问题。“不塞则流,不止不行”,我们只有辩证地认识会计控制的作用,充分发挥会计“对过程的控制和观念的总结”的职能,才能有效地确保企业生产经营活动健康有序地进行,最终实现提高经济效益的目的。
Since the reform and opening up, especially after entering the WTO, with the establishment and gradual improvement of the socialist market economic system, the pursuit of profit maximization by economic globalization has become the ultimate goal of all business activities. Under the new situation, the accounting work that is an integral part of business management must meet the requirement. It is necessary to give full play to the role of accounting control and supervision in the entire process of business operation so that the accounting work can be carried out in the production and business activities of the enterprise , Both to promote production and strengthen management, but also inhibit overruns and limit waste, so that enterprises achieve the purpose of achieving the best economic efficiency, which is the issue to be explored in this article. “We can not effectively prevent the flow of production and business from moving in a healthy and orderly manner. Only by dialectically understanding the role of accounting control and giving full play to the accounting function of” controlling the process and concluding concepts, "we can effectively ensure that the production and business activities of enterprises are conducted in a healthy and orderly manner, Ultimately achieve the purpose of improving economic efficiency.