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随着改革开放的逐步深入,财会岗位传统的职能不断地在充实,新的职能不断地在发展,财会人员作为决策者的助手,应以企业的兴衰为己任,更好地发挥会计的职能作用。一、加强财会分析,发挥参与决策的职能。在市场经济条件下,会计作为经济管理的重要组成部分,必须从管帐、报帐型的会计转变到运用经济杠杆调控企业经济运行的管理型会计上
With the gradual deepening of reform and opening up, the traditional functions of financial positions continue to enrich the new functions continue to develop, financial and accounting staff as a decision maker’s assistant should be based on the rise and fall of enterprises as their responsibility to better play the role of accounting functions . First, strengthen the accounting analysis, give play to the decision-making functions. Under the condition of market economy, as an important part of economic management, accounting must be changed from management accounting and accounting reporting to management accounting using economic lever to control the economic operation of enterprises