企业财务负责人,是经理(厂长)的财务参谋。在先进发达的国家,财务经理是第一副经理,是首要参谋,起着举足轻重的作用。在我国财务参谋的作用还达不到这种程度。这里有传统思想影响的因素,也有我们自身素质和作用发挥的因素。国家在经济体制改革中,将企业推上了按市场经济规律运行的轨道,也为我们财会工作者提供了当好参谋的条件。下面我就如何发挥财会工作的作用,谈四点体会。一、参与重大经营活动注重事先预测控制由于长期来计划经济的影响,财务工 The person in charge of corporate finance is the financial officer of the manager (factory director). In advanced and developed countries, the financial manager is the first deputy manager and chief of staff. It plays a decisive role. The role of financial staff in our country has not reached this level. There are factors that influence the influence of traditional thoughts, as well as factors that play a role in our own quality and function. In the reform of the economic system, the state has put the company on the track of operating according to the law of market economy, and has also provided the conditions for our accounting staff to be good staff. Now I will discuss four points on how to play the role of accounting work. I. Participation in major business activities Focus on predictive control in advance Due to the long-term planned economic impact, financial workers