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企业自主权的扩大和利改税的实行,打破了吃“大锅饭”的分配制度。企业在竞争中迅猛发展。竞争的结果带来了经济的繁荣,也迫使各企业在产品的生产和交换中,重视会计工作,加强成本核算,预测经济效益,力争用最少的成本获取最大的利润。因此,会计工作无论就宏观经济,还是就微观经济来讲,都日益明显地起着分析经济情况、核算经济成本、监督经济活动、预测经济前景、参预经济决策的重要职能作用。
The expansion of enterprise autonomy and the introduction of profits tax reform have broken the distribution system of eating big pots. Enterprises in the rapid development of competition. The result of competition has brought economic prosperity. It has also forced every enterprise to attach importance to accounting work in the production and exchange of products, strengthen cost accounting and forecast economic benefits, and strive for the maximum profit with the least cost. Therefore, both the macroeconomic and the micro-economic aspects of accounting work are increasingly playing an important role in analyzing economic conditions, accounting for economic costs, supervising economic activities, forecasting economic prospects and participating in economic decisions.