《浙江财税与会计》第5期有篇专访文章,是该刊记者采访杭州万向节厂厂长、党的十三大代表、最佳农民企业家鲁冠球的报道。鲁厂长说:办企业是为社会创造财富。一个企业要达到这个目的,就必须抓好技术管理、生产经营管理和财务管理,这三项缺一不可。但最能全面掌握企业状况、反馈各种信息、预测经济效益、提供决策依据的,则是财会工作。目前大多数乡镇企业的财会工作只是记了一笔流水帐,不少财会人员虽有“老黄牛”的工作态度,但缺乏专业知识和创新精神,不能适应企业在激烈的竞争环境中 Zhejiang Taxation and Accounting No. 5 has an article in an interview with the reporter interviewed director of Hangzhou universal joint plant, the party’s 13 representatives, the best farmer entrepreneur Lu Guanqiu coverage. Director Lu said: Doing business is to create wealth for the community. An enterprise to achieve this goal, we must do a good job in technology management, production management and financial management, these three are indispensable. But the most comprehensive grasp of the status of enterprises, all kinds of information feedback, forecast economic benefits, provide the basis for decision-making, it is accounting work. At present, most of the township enterprises’ accounting work only records a running account. Although many accounting personnel have the working attitude of “old ox”, they lack the professional knowledge and innovative spirit and can not adapt themselves to the fierce competitive environment