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日本松下公司会计管理的经验认为,会计是企业经营的罗盘,会计的紊乱即是经营的紊乱。企业财务工作应管住资金流,使资金充分发挥增值作用;会计工作应管住信息流,使信息及时反馈并作出反应。他们分别是企业的血液循环系统和大脑神经系统。 “十四大”已确定了社会主义市场经济的大方
Japan’s Matsushita Accounting Management experience that accounting is the compass of business management, accounting disorder that is operating disorder. The financial work of the enterprise shall control the flow of funds so that the funds will give full play to the added value. The accounting work shall control the flow of information so that the information can be timely fed back and reacted. They are the company’s circulatory system and the brain’s nervous system. The “14th National Congress of the Communist Party of China” has already determined the generousness of the socialist market economy