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当前我国企业经济效益低下,会计信息失真,朱副总理提出约法三章,要求整顿会计工作秩序,加强会计工作管理。为什么我们企业会如此困难,存在诸多问题,众所周知,会计工作是对企业经济活动进行反映和监督的管理过程,我认为会计工作的作用问题很值得研究:一、会计工作具有“镜子的反映性”和“轮子的发展性”两大作用会计工作是为企业经济发展服务的,它本质是反映企业经济活动过程的真实情况和与企业经济发展共同存在的管理职能,我认为它不仅具有通常说的对经济活动进行
At present, the economic efficiency of enterprises in our country is low and the accounting information is distorted. Vice Premier Zhu proposed three chapters on statutory provisions, requiring the rectification of accounting work and strengthening the management of accounting work. It is well known that accounting work is a management process that reflects and supervises the economic activities of an enterprise. I think the role of accounting work is worth studying: First, the accounting work has a mirror reflection “And” the development of the wheel "two major role Accounting work is to serve the economic development of enterprises, its essence is to reflect the real situation of the economic activities of enterprises and the management functions co-exist with the economic development of enterprises, I think it not only There is usually talk of economic activity