增产节约,增收节支是加快我国社会主义建设进程的客观要求,也是平衡国家财政收支,促进国民经济稳定发展的基本措施。会计通过对各单位已经发生的各项收支和经营成果,进行及时记录、计算、审核,进行分析和比较,查明超支、节约以及盈亏形成的原因和存在问题,提出改进工作的意见和措施,对挖掘增产节约,增收节支的潜力具有重要的作用。同时,由于会计对各单位的经济活动进行系统的综合核算,积累了有关财产、资金占用情况和各项收支,以及盈亏状况的系统经济数据,就有可能也有必要对各项增产节约,增收节支的措施,在实行之前进行全面经济核算,从宏观和微观方面来分析其利弊得失,从而提出能获得最好经济效益的建议和方案。因此,实现增产节约、增收节支,必须十分重视发挥会计在企业经营管理中的作用。在新形势下,关键又在于发挥财会人员的政治责任感和首创 Increasing production and saving and increasing revenue and reducing expenditure are objective requirements for speeding up the process of socialist construction in our country. It is also a basic measure to balance the country’s revenue and expenditure and promote the steady development of the national economy. Accounting through the various units have occurred in the balance of payments and operating results, timely record, calculate, review, analysis and comparison to identify overspending, savings and profit and loss formation of the reasons and problems, put forward suggestions and measures to improve work It plays an important role in tapping the potential of increasing production and saving and increasing revenue and reducing expenditure. At the same time, it is possible and necessary for the accounting system to systematically and comprehensively calculate the economic activities of all units and accumulate systematic economic data on the occupation of property, capital, various receipts and payments, as well as profit and loss. Saving measures, before the implementation of a comprehensive economic accounting, macro and micro aspects to analyze its pros and cons of gains and losses, so as to propose the best economic benefits of the proposals and programs. Therefore, it is necessary to attach great importance to giving full play to the role played by accounting in the operation and management of enterprises in order to increase output and save money and increase revenue and reduce expenditure. In the new situation, the key lies in giving play to the political responsibility and initiative of the accountants