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会计工作的基本任务是记好帐、算好帐、查好帐,其目的是通过货币形式对本单位的资金运用和物资使用进行反映和监督,促进事业按照计划进行。它应当正确记录本单位物资及资金的活动,还应经常注意资金运用中的不合理现象,发掘一切潜在力量,使国家预算拨款得以充分合理的使用。因此,财务会计工作人员必须在记帐、算帐、查帐的基础上,作好财务分析工作,通过分析发现问题,提出建议,供领导改进工作参考。
The basic task of accounting work is to record accounts, calculate accounts, check accounts, its purpose is to use the form of money to the unit of funds and material use to reflect and monitor and promote the cause in accordance with the plan. It should correctly record the activities of the unit’s materials and funds. At the same time, it should also regularly pay attention to the unreasonable phenomena in the utilization of funds and explore all potential forces so that the state budget allocations can be fully and reasonably used. Therefore, the financial and accounting staff must make the financial analysis work on the basis of accounting, checking and checking, and analyze and find the problems so as to make suggestions for the leaders to improve their work reference.