会计信息,就象军事情报一样,一场战役如果没有及时准确的情报来修正战斗方案,而是等到战斗结束后来进行总结,它虽然综合了各种经验教训,成败数据,只是对下一次战斗有参考助益,但过去的战斗,则失去了“时效”作用,已是“事后诸葛亮”.因此,在实务中创建一种科学的会计信息系统来及时作用于经济效益目标的反馈,对提高经营管理和经济效益,是很有现实意义的.这就要求我们会计工作者不仅要熟悉党的经济政策,规章制度,企业的预定目标,各种管理定额,费用标准以及基本的生产、工艺过程等,而且要脚踏实地、深入调查研究,才能准确地提供信息,有的放矢.现 Accounting information is just like military intelligence. If a battle does not have timely and accurate intelligence to correct the combat plan, it will wait until the end of the battle to summarize it. Although it synthesizes various lessons, success or failure data, it is only for the next battle. Reference to benefits, but the past battles, they lost the “stating” effect, is “afterwards Zhuge Liang ”. Therefore, in the practice of creating a scientific accounting information system in time to act on the objectives of economic returns It is of great practical significance to improve business management and economic efficiency. This requires that our accounting workers must not only be familiar with the party’s economic policies, rules and regulations, corporate goals, various management quotas, cost standards, and basic production. , process, etc., but also down-to-earth, in-depth investigation and research, in order to accurately provide information, targeted.