现在企业的经理、厂长、和承包经营者,多为从业务领域步上领导岗位的,因此,他们对商品生产与购销调存无愧于是行家、里手,但是,他们中的许多人对会计工作就是“门外汉”了。他们既不会看、不会用会计报表,也不懂会计事务,更不懂得会计制度的一般规定。所以,编计划、搞测算、核成本、计损益等等,无一不依靠会计人员,否则便寸步难行。特别是由于他们不懂会计,不敢接触会计这个“禁区”,因而,对企业的资金、商品、财产的变化、结构等情况经常心中无数,更谈不上去及时进行有效的调整和正确的决策了。 Now business managers, factory managers, and contractors are mostly leaders in the field of business, so they deserve to be experts and start-ups in the production and marketing of merchandise, but many of them are impatient with accounting Work is “layman”. They will neither look nor use accounting reports or understand accounting matters, nor do they understand the general provisions of the accounting system. Therefore, the preparation of plans, make calculations, the cost of nuclear, profit and loss, etc., all rely on accountants, otherwise they will not move. Especially since they do not understand accounting and are not exposed to the “restricted area” of accounting, they often countless times on the changes of funds, commodities, property, and structure of the enterprises, let alone effective adjustments and correct decisions in a timely manner It’s