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多年来,财会工作束缚在“记帐、算帐、报帐”的圈子里,“管帐不管事”,“管帐不管物”“管饯不管效益”,使会计工作成了单纯的计算工具;会计习惯于自成体系,单独工作,闭门算帐,不习惯与其他职能部门结合开展工作,使财会工作不能深入生产和经营领域,参与经济预测和决策;会计拘限于搞静态核算,搞事后监督,不善于做动态反映,搞事前预测和事中控制。总之,会计偏重于搞“过去”,不习惯于搞“现在”,更不善于搞“将来”。因此,要搞好财会工作的改革,首先要转变思想,由单纯的“记帐、算帐、报帐”转变为参与经营管理,由事后反映转变为事前预测、事中控制和参与决策,从而使会计工作成为经济管理的重要组成部分,为提高经济效益做出自己的贡献。
Over the years, the accounting work has been tied to the circle of “accounting, accounting and accounting.” Accounting work has become a mere calculation tool. “Accounting management does not matter.” Accounting is used to its own system, work alone, closed accounts, not accustomed to work in conjunction with other functional departments, the accounting work can not be in-depth production and management areas, to participate in economic forecasting and decision-making; After the supervision, not good at making a dynamic response, make predictions and things in control. In short, accounting emphasis on the “past”, not accustomed to engage in “now”, but not good at engaging in “the future.” Therefore, in order to do a good job in the reform of the accounting work, we must first change our thinking and change from purely “accounting, accounting and reporting” to participating in business management, and change from an ex post facto to an ex ante forecast, a matter of control and participation in decision-making. Make accounting work an important part of economic management and make its own contribution to improving economic efficiency.