会计工作是企业经营管理的重要组成部分。真实、完整的会计信息对于分析企业经营状况,预测企业发展趋向和采取相应对策,从而提高企业经济效益有着重要的作用。从今年7月1日实施的现行《会计法》载明了会计人员的神圣职能,认真学习贯彻和实施《会计法》,充分发挥会计人员核算和监督的职能作用,对于加强企业经营管理和提高企业经济效益,以致于改善宏观经济状况有着不可估量的重要意义。 Accounting work is an important part of business management. Real and complete accounting information plays an important role in analyzing the business conditions, forecasting the development trend of enterprises and adopting appropriate countermeasures to improve the economic efficiency of enterprises. The current Accounting Law, implemented from July 1 this year, sets out the sacred functions of accountants, conscientiously studies and implements the Accounting Law, gives full play to the functions of accountants’ accounting and supervision, and strengthens the management and improvement of enterprises The economic efficiency of enterprises, so as to improve the macroeconomic situation has immeasurable significance.