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在当今产销一体化、管理组织系统化、管理方法定量化、管理手段自动化、管理思想现代化的现代企业管理中,仅仅满足于过去那种传统的事后管理办法,已经不能适应了。现代企业管理要求建立和发展一套“防患于未然”的事前管理办法,使隐患和问题尽可能在前事发现和清除,保证决策和计划的正确性,避免发生决策错误和严重损失。这就要求有一套事先计算办法,发挥会计参与管理、决策的职能作用。但在实际工作中,会计参与管理的职能作用发挥得很不够,效果也欠佳。我们认为,其主要原因是:
In today’s modern enterprise management in which the integration of production and marketing, systematic organization and management, quantitative management methods, automated management tools, and modern management thinking, it is no longer sufficient to meet the traditional ex-post management measures of the past. Modern business management requires the establishment and development of a set of ex ante management measures that prevent accidents and problems from occurring in the past as far as possible and ensure the correctness of decisions and plans and avoid making mistakes and serious losses in decision-making. This requires that a set of measures be calculated in advance to bring into full play the role of accounting in the management and decision-making functions. However, in actual work, the function of accounting participation in management plays a very insufficient role, the effect is not good. We think the main reason is: