会计,作为一项经济管理工作,随着社会经济的发展和承包经营责任制的实施,会计监督与管理职能越来越显得重要,会计参与管理的意识越来越强烈。会计如何参与各项管理和经营决策,如何发挥其监督和抑制承包经营中的短期行为,这是当前会计改革的重要内容。笔者就上述问题,提出如下看法(?)与大家共同商榷。一、为适应经营承包的需要,会计要参与企业各项决策当前,企业在经营承包中,各项经营活动和经营决策都是围绕提高经济效 Accounting, as an economic management work, with the development of society and economy and the implementation of responsibility system of contracting management, the function of accounting supervision and management becomes more and more important, and the consciousness of accounting participation and management becomes more and more intense. Accounting how to participate in the management and management decisions, how to play its supervision and suppression of short-term contractual operations, which is an important part of accounting reform. The author of the above questions, put forward the following view (?) Discuss with everyone. First, in order to meet the needs of business contracting, accounting to participate in the enterprise decision-making at present, business contracting, all business activities and business decisions are focused on improving economic efficiency