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随着经济体制改革的不断深化,目前企业改革已进入到以完善企业经营机制为重点的深化改革阶段。完善企业经营机制是增强企业活动的先决条件,已成为改革中的一个中心环节。就企业内部来讲,值得重视的一个问题是如何发挥财务会计在完善企业经营机制方面的作用。这是因为,财务会计的核算和管理,实质上是全方位的价值管理,渗透到企业经营活动的各个方面,伸向企业经营机制的各个系统。财务会计部门既是各项
With the continuous deepening of the reform of the economic system, the current enterprise reform has entered a stage of deepening reforms focusing on perfecting the operating mechanism of enterprises. Improving the business management mechanism is a prerequisite for enhancing corporate activities and has become a central link in the reform. As far as the internal business is concerned, one issue that deserves attention is how to bring into play the role of financial accounting in improving the operating mechanism of the company. This is because the accounting and management of financial accounting is essentially a full range of value management that penetrates into every aspect of the company’s business activities and extends to various systems of the company’s operating mechanism. The financial accounting department is both