会计的基本职能,就是利用价值形式,对经营活动过程进行反映和监督.随着城市经济改革的深入,要求会计职能扩大到对经济前景进行预测、分析、控制,参于经营决策.在日常工作方面还需要深入到生产技术、新品种的开发等各个领域.因此,全面发挥会计管理职能越来越显得重要.现就以下四个方面谈谈个人看法: 一、全面发挥会计管理职能的必要和可能在人们的传统观念中,会计只是算帐、报销、发工资、编报表而已.随着经济改革的深入和发展,迫使会计工作也要相应地进行改革.要改革会计工作,首先必须突破 The basic function of accounting is to use value forms to reflect and supervise the process of business activities. With the deepening of urban economic reforms, it is required that accounting functions be expanded to predict, analyze and control economic prospects, and participate in business decisions. In daily work In addition, it is necessary to in-depth into various fields such as production technologies and new varieties of development. Therefore, it is increasingly important to fully play the role of accounting management. We will now talk about personal opinions in the following four aspects: First, the need to fully realize accounting management functions and Perhaps in the traditional concept of people, accounting is only accounting, reimbursement, wages, and statements. With the deepening and development of economic reforms, the accounting work must be reformed accordingly. To reform accounting work, we must first break through