会计对企业经济活动不仅具有反映和监督作用,而且随着经济的迅猛发展,会计工作已渗透到生产、经营活动的各个环节,在揭露矛盾,挖掘潜力,参与决策,参与管理,提高经济效益等方面大有可为。笔者最近采访了江汉平原上十五家中央企业的财会部门,他们积极“参与”企业经营管理的作法和所取得的成效,很好地说明了这个问题。 Accounting not only has the function of reflecting and supervising corporate economic activities, but also with the rapid development of the economy, accounting work has penetrated into all aspects of production and business activities, exposing contradictions, tapping potentials, participating in decision-making, participating in management, and improving economic efficiency. There are many bright prospects. The author recently interviewed the accounting departments of fifteen central enterprises on the Jianghan Plain. Their positive “participation” in the practice of corporate management and the results achieved have illustrated this problem well.