长期以来会计工作仅仅局限于记帐、算帐、报帐的范围,形成了传统的核算型会计模式。在传统的会计模式下,会计人员除了核算之外,很少介入管理。社会主义市场经济的建立,亟需会计人员增强参与意识,促进企业经济效益的提高。本文就增强会计参与意识的必要性,目前会计参与意识的状况和增强会计参与意识的设想谈谈粗浅看法,供同志们参考。一、会计参与意识的概念会计参与意识是指会计人员除了做好核算工作之外,还要树立参与企业经营管理等方面 For a long time accounting work is limited to accounting, accounting, reporting scope, forming a traditional accounting-based accounting model. In the traditional accounting model, accounting personnel, in addition to accounting, seldom involved in management. The establishment of a socialist market economy urgently requires accountants to increase their awareness of participation and promote the improvement of the economic efficiency of enterprises. This article on the necessity of enhancing the awareness of accounting participation, the current situation of accounting participation in awareness and enhance the idea of ​​accounting for a sense of participation to talk about the crude view for your reference. First, the concept of accounting sense of participation Accounting sense of participation refers to the accounting staff in addition to accounting work, but also establish participation in business management and so on