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随着改革的深化,对会计管理要求越来越高,会计工作不仅要及时地、正确地记录、计算、反映企业经济活动的情况,更应进一步在事先、事中、事后分析、考核企业的财务状况,包括资金来源与运用情况,经营收支和盈亏的情况,以便及时发现企业在经营活动中的问题,分析其原因,提出改进的建议,提高经济效益。要完成上述任务,需建立起强有力的企业有问题信息反馈系统,要做到能在事先、事中及时准确地反映问题,需要借
With deepening of reform, the requirements for accounting management are getting higher and higher. Accounting work not only records, calculates and reflects the economic activities of enterprises timely and correctly, but also analyzes and evaluates enterprises in advance, during and afterwards. The financial status, including the source and application of funds, operating income and expenditure and profit and loss, in order to discover the problems in the business activities of the enterprises in a timely manner, analyze the causes, propose suggestions for improvement and enhance economic benefits. To accomplish the above tasks, it is necessary to establish a powerful enterprise information feedback system with problems, to be able to reflect the problems in time and accurately in advance and in time, and to borrow