会计人员参与企业经营决策是财务管理的重要职能在市场经济中，会计作为一个重要的信息系统和管理工具，以其特殊的功能，在调节社会经济关系中起着举足轻重的作用。经营者要利用会计信息进行管理，反映经营成果，量化经营责任；所有者要利用会计信息决定投资方向，评价经营者 Accounting staff participation in enterprise management decision-making is an important function of financial management In the market economy, accounting as an important information system and management tool, with its special functions, plays an important role in regulating social and economic relations. Managers should use the accounting information to manage, reflect the operating results, quantify the business responsibility; the owner should use the accounting information to determine the direction of investment, evaluation operators