三种意见,两个课题应当如何发挥会计的作用,以促进企业经济效益的提高,目前主要有三种意见: 一种,侧重于抓会计核算。认为会计最基本的职能是通过记帐算帐,正确核算经济效益。目前有相当多的企业帐目不清,盈亏不实,因此提高会计核算质量是当务之急。另一种,侧重于抓管理会计。认为会计核算的正确性不是绝对的,核算质量高不等子经济效益高,会计应当大胆引进现代数学分析方法,发挥会计的监督控制、分析预测、参与决策的作 Three views, two issues should be how to play the role of accounting to improve the economic efficiency of enterprises, there are three main views: one, focusing on the accounting. The most basic function of accounting is accounting through accounting, the correct accounting of economic benefits. At present, there are a lot of business accounts unclear, profit and loss is not real, so improving the quality of accounting is a top priority. The other one focuses on managing accounting. Think that the correctness of accounting is not absolute, accounting for high quality and high economic efficiency, accounting should boldly introduce modern mathematical analysis methods, give play to the supervision and control of accounting, analysis and forecast, participate in decision-making for