开办企业的目的是创造财富,是创造能满足人民需要、有使用价值的社会财富。而会计不仅是将企业生产的产品用货币形式记录下来,而且还要将企业的一切经济活动用货币形式记录下来,使企业生产的经济效果得到量的概念,并掘此进行量的分析和质的解剖。企业管理最根本的目的是要以最少的劳动消耗,取得最大的经济效果。企业管理的各种方法、分析与措施,最终应导致更大的经济效益,来证明某种方法或措施的有效性,如同在体育训练中判断训练方法的有效性是看运动项目的成绩能否提高。没有严格的会计制度和在此基础上进行的经济活动分析,就不能判断企业经营管理措施的优劣。所 The purpose of starting a business is to create wealth. It is to create social wealth that meets the needs of the people and has use value. Accounting, on the other hand, not only records the products produced by the company in the form of currency, but also records all economic activities of the company in the form of money, so that the economic effects of the enterprise’s production receive the concept of quantity, and the quantity analysis and qualitative analysis are conducted. Anatomy. The most fundamental purpose of business management is to achieve maximum economic results with minimal labor consumption. The various methods, analyses, and measures of enterprise management should ultimately lead to greater economic benefits to prove the effectiveness of a certain method or measure. Just as it is to judge the effectiveness of training methods in sports training, it is to see whether performance of sports items can be achieved. improve. Without a strict accounting system and analysis of economic activities based on this, it is impossible to judge the merits of the business management measures. By