有些主管部门检查、评价会计工作,往往单纯以帐本登记好坏定优劣,甚至评选优秀会计人员,也单纯把帐本登记好坏作为衡量的标准。这是不够全面的。会计的任务,除了记好帐外,更重要的是通过会计手段,贯彻执行国家的政策、法令、财经纪律,参与企业经营管理。所以,我认为,会计记好帐只是完成任务的一个方面,还应考核参与经营管理的情况。否则,即使帐记得再好,也不能算是一个好会计。 Some authorities inspect and appraise their accounting work, and they often rely on good or bad accounting books to determine the pros and cons, even appraising outstanding accountants, and simply registering the books as good or bad standards. This is not comprehensive enough. Accounting tasks, in addition to keeping accounts, but more importantly, through accounting instruments, the implementation of national policies, decrees, financial discipline, participate in business management. So, I think, accounting good account is only one aspect of the task, but also assessment of participation in the management of the situation. Otherwise, even if the account is no better, it can not be regarded as a good accounting.