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通过会计手段的灵活运用,督促企业所有成员为提高经济效益作出积极贡献,应是我国企业会计改革的目标模式,也是当前会计界实践探索的重大课题。机械工业出版社最近翻译出版的日本今坂朔久《行动会计》一书,独辟蹊径,为解决上述问题作了引人入胜的论述。现据我们对此书的认识,将行动会计作一简介。多少年来,会计基本上以客观的经济活动为对象,对整个企业的经济活动成果进行综合计算。然而,企业经济活动离不开各级人员的各自具体活动,他们的行动是制约企业利润水平的关键。作为与经济效益存在血缘关系的会计,不仅要对企业各级人员活动的最终成果——已实现的经济效益进行核算与监督,而且要在经济活动中,有效地督促各级人员以最佳方式进行各种活动,以提高经济效益。会计在后一方面发挥作用比在前一方面发挥作用更富有积极意义,但传统会
Through the flexible use of accounting methods and urging all members of the company to make positive contributions to improving economic efficiency, it should be the target model of corporate accounting reform in China, and it is also a major issue in the current accounting practice. The recent translation and publication of Japan’s “Action for Accounting” by the Machinery Industry Press has made an intriguing and unique solution to these problems. According to our understanding of this book, we will make a brief introduction to action accounting. For many years, accounting has basically been based on objective economic activities and comprehensive calculations have been made on the economic activities of the entire company. However, corporate economic activities can not be separated from the specific activities of all levels of personnel. Their actions are the key to constraining the level of corporate profits. As an accountant with kinship related to economic efficiency, not only should the enterprise’s personnel at all levels of the company’s activities achieve the final results—accounted for and monitored the realized economic benefits, but also must effectively supervise all levels of personnel in economic activities in the best manner. Conduct various activities to increase economic efficiency. Accounting plays a more active role in the latter aspect than in the former, but the traditional