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一、会计决策是经济效益决策的中心 会计决策也叫财务决策。它是按一定的财务目标选择最优方案的过程。为什么说经济效益决策的中心是会计决策呢?首先,会计决策的目标就是要提高经济效益,它要求在一定时期内达到占用资金少,成本低,利润多,这是提高经济效益的重要标志;其次,会计决策影响其他决策。会计决策所确定的目标,是进行其他决策的依据,或对其评价的标准:再次,会计决策是其他决策的综合反映。会计决策以生产决策为基础、科学技术决策为条件、销售决策为保证,综合反映其他决策所确定的目标,在生产经营过程中所占用资金、劳动消耗、物资消耗和实现利润的情况。所以,在经济效益决策中,要重视和做好会计决策工作。
First, accounting decisions are the center of economic decision-making. Accounting decisions are also called financial decisions. It is the process of selecting the optimal plan according to certain financial goals. Why do you say that the center of economic decision-making is accounting decision-making? First, the goal of accounting decision-making is to improve economic efficiency. It requires that in a certain period of time to achieve a small amount of funds, low costs and many profits, this is an important sign to improve economic efficiency; Second, accounting decisions affect other decisions. The objectives defined by accounting decisions are the basis for making other decisions, or the criteria for evaluating them: Again, accounting decisions are a comprehensive reflection of other decisions. Accounting decision-making is based on production decision-making, scientific and technical decision-making as a condition, and sales decision-making as guarantee. It comprehensively reflects the objectives set by other decisions, the funds, labor consumption, material consumption, and profit realized in the production and operation process. Therefore, in the economic efficiency decision-making, we must pay attention to and do a good job in accounting decision-making.