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(一) 企业是国民经济的细胞,我们讲提高经济效益,主要是要提高物质生产部门的经济效益,特别是提高各类企业的经济效益,只有企业的效益提高了,创造的财富多了,我们整个国民经济才有活力。提高企业经济效益主要靠两个方面,一是靠科技,二是靠管理。当然也需要适当增加投入。企业管理包括计划、生产、技术、劳动组织、设备利用、物资供应,财务会计等方面,但财务会计管理是一个很重要的环节,它贯穿整个企业管理的全过程。计划管理、生产管理、技术管理等等都要讲究经济核算,都离不开企业财务会计工作。财务会计工作搞不好,很多工作都不好
(1) Enterprises are the cells of the national economy. When we talk about improving economic efficiency, we mainly increase the economic benefits of the material production sector, and in particular, the economic benefits of various types of enterprises. Only when the efficiency of enterprises is raised and the wealth created are large, We have the vitality of the entire national economy. To improve the economic efficiency of enterprises depends mainly on two aspects, one by science and technology, the second is by management. Of course, also need to increase investment. Business management includes planning, production, technology, labor organization, equipment utilization, materials supply, financial accounting and so on. However, financial accounting management is a very important link which runs through the whole process of enterprise management. Plan management, production management, technical management, etc. should pay attention to economic accounting, are inseparable from the financial and accounting work. Financial accounting work is not good, a lot of work is not good