企业的财会人员不仅要懂得会计核算的原理和方法,也要懂得一些本企业的生产知识,才能搞好财务会计工作。企业其他管理人员在掌握其本职业务技能的同时,如果也能懂一点会计常识,对于加强企业管理,推行全面经济核算,无疑是大有裨益的。随着我国企业由生产型向以提高经济效益为中心生产经营型的转化,会计工作在经营管理中的地位和作用必将越来 Corporate accounting personnel must not only understand the principles and methods of accounting, but also understand some of the company’s production knowledge in order to do a good job in financial accounting. While other management personnel of the enterprise have mastered their own professional business skills, if they can also understand a bit of accounting common sense, it is undoubtedly beneficial to strengthen enterprise management and implement comprehensive economic accounting. With the transformation of China’s enterprises from production to production and management centered on improving economic efficiency, the position and role of accounting work in business management will surely increase.