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当前,企业努力提高经济效益,已成为摆脱经济困境的出路。那么如何加强会计管理,提高经济效益,就成为我们要迫切解决的问题。随着生产经营的日趋复杂,企业规模的不断扩大,会计管理的方法也就随之变得复杂化了。会计作为经营管理的一个重要方面具有:反映经济活动的情况,提供经济信息,控制经济活力,按计划(预算)进行,参与管理决策,提高经济效益等职能,也就是把会计所反映的情况,根据会计提供的数据、资料,经过汇集、组合、分类、比较等环节,直接干预人们的经济活动,据以判断已经或将要进行的经营是否合理、有效,从而作出决策,提出合理和最佳方案,取得最佳经济效益。
At present, enterprises’ efforts to increase economic efficiency have become a way out of economic difficulties. How to strengthen accounting management and improve economic efficiency has become an issue that we urgently need to solve. With the increasing complexity of production and operations, and the continuous expansion of the company’s size, the methods of accounting management have also become complicated. As an important aspect of business management, accounting has the following functions: reflecting economic activity, providing economic information, controlling economic vitality, conducting plans (budgets), participating in management decisions, improving economic efficiency, and other functions that are reflected in accounting. According to the data and information provided by the accounting, through the integration, combination, classification, comparison and other aspects, directly intervene in people’s economic activities, according to judge whether the operation has been or will be conducted is reasonable and effective, so as to make decisions, put forward reasonable and best solutions For the best economic benefit.