论文部分内容阅读
笔者认为,会计与效益有以下三方面的关系: 1.加强经营管理,提高企业效益。我们知道,科学技术是寻求以最有效的工艺和技术手段,加工和消化资源;经合管理是寻求最有效的方式,配置和组合资源。而会计是经济管理的基础和核心,会计对企业资金运动进行全面系统的反映和监督,可以暴露企业经营管理上的薄弱环节,及时调节生产经营活动,从而提高企业经济效益。 2.节约劳动消耗,加速资金周转,提高企业效益。提高经济效益意味着人力、物力、财力的节省,表
The author believes that accounting and efficiency have the following three relationships: 1. Strengthen business management and improve business efficiency. We know that science and technology are seeking to process and digest resources with the most effective processes and technologies. Economic management is the most effective way to configure and combine resources. Accounting is the foundation and core of economic management. Accounting comprehensively and systematically reflects and supervises the company’s capital movement. It can expose the weaknesses in the company’s operation and management, adjust production and management activities in time, and increase the economic efficiency of the company. 2. Save labor consumption, accelerate capital turnover, and increase corporate profits. Increasing economic efficiency means saving manpower, material resources, and financial resources.