会计在社会主义经济活动中,是无所不在的。《会计人员职权条例》强调指出:“会计是管理经济必不可少的工具”,因此,充分发挥会计在经济活动中的作用,反映经济情况,监督经济活动,更有效地核算劳动的耗费和所得,衡量某项经济活动或经济措施是否有利,克服当前存在的:不重视经济效果的浪费损失、无效劳动;在国际经济交往中,只谋成事.不算经济帐的上当吃亏,以及违犯 Accounting is ubiquitous in socialist economic activity. The “Regulations on the Accountants” emphasizes that “accounting is an indispensable tool for managing the economy.” Therefore, giving full play to the role of accounting in economic activities, reflecting the economic situation, supervising economic activities, and accounting for labor costs and income more effectively , To measure whether an economic activity or economic measure is beneficial to overcome the current existence: not to pay attention to economic loss of waste, invalid labor; in international economic exchanges, seek success only. Not to calculate the loss of economic accounts, as well as violations