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所谓企业素质,是指在一定的社会条件下,企业所具有的生存和发展的能力。在当前,企业素质主要包括:反馈能力、竞争能力、应变能力、发展能力四个方面。会计工作作为企业经营管理的重要工具和经济核算的中心,在这四个方面中有着特殊的地位。本文试图就上述四个方面谈一点粗浅认识。 (一)企业的反馈能力指企业信息系统的灵敏程度。即能否及时、准确地掌握产、供、销的变化情况,迅速做出反映,制订正确的决策。这一点不仅关系到一个企业的生死存亡,同时,也影响到整个经济数据的真实性和宏观决策的正确性。会计的基本职能之一就是汇集数据,
The so-called business quality, refers to the certain social conditions, enterprises have the ability to survive and develop. At present, the quality of enterprises mainly includes four aspects: feedback ability, competitiveness, resilience and development capability. Accounting work as an important tool for business management and economic accounting center, in these four areas have a special status. This article attempts to talk about the above four aspects of superficial understanding. (A) The ability of enterprises to feedback refers to the sensitivity of enterprise information systems. That is, timely and accurate grasp of the production, supply and marketing changes, make a prompt response, make the right decision. This is not only related to the survival of an enterprise, but also affects the authenticity of the entire economic data and the correctness of macroeconomic decisions. One of the basic functions of accounting is to collect data,