讲求经济效益,是不同社会经济形态所共有的节约时间规律的要求。会计是在生产过程中为满足这一需要而产生、发展并不断完善起来的。这就需要认真做好会计的各项基础工作,充分利用并开拓会计信息,发挥会计在提高经济效益中的巨大作用。 The emphasis on economic benefits is the common requirement of saving time in different social and economic forms. Accounting is produced in the production process to meet this need, development and continuous improvement. This requires earnestly doing all the basic work of accounting, make full use of and open up the accounting information, and give full play to the tremendous role of accounting in improving economic efficiency.