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实践证明,管理经济不搞经济核算不行,搞经济核算没有会计不行。在生产经营过程中,财会工作既能记录资金运用情况,核算经营成果,为经营管理提供可靠的数据,起到反映情况的作用。又能通过资金管理,对执行国家计划,遵守财经纪律,堵塞损失浪费漏洞,起到监督作用。还能分析考核资金使用效果,总结正反两方面的经验,揭露经营管理中的矛盾,对提高管理水平,挖掘增产节约潜力,起到促进作用。当前我们国家已进入新的发展时期,国
Practice has proved that it is impossible to manage the economy without economic accounting and engage in accounting without accounting. In the process of production and operation, accounting work can not only record the use of funds, calculate operating results, provide reliable data for operation and management, and play a role of reflecting the situation. But also through funds management, the implementation of national plans, abide by the financial discipline, plug the loopholes loopholes in waste play a supervisory role. But also to analyze the effect of appraisal of funds, summarize both positive and negative experiences, and expose the contradictions in business management, which will play a catalytic role in raising the management level and tapping the potentials of increasing production and saving. At present, our country has entered a period of new development