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一、值得注意的动向近二十年来,在西方发生了一件值得注意的新动向,即昔日的会计人员,而今成为大企业的高级领导人。这固然是由于会计工作渗透到每一企业、每一部门;而更重要的是由于会计工作发生了质的变化,不仅要对发生的业务进行核算,而且要根据核算资料(历史资料——情报)预测未来,决策未来。我国目前尚无明显的这种动向,但“四化”工作的深入开展,为了搞活企业,肯定会发生这种动向的。二、会计数据(情报)要真实,并正确处理生
First, the noteworthy movement Nearly two decades, occurred in the West a noteworthy new trend, that is, former accounting staff, and now become a senior leader of large enterprises. This is due, of course, to the fact that accounting work permeates every business and every department. More importantly, due to the qualitative changes in accounting work, not only accounting for the business that takes place, but also accounting data (historical data - information Predict the future, decide the future. At present, there is no obvious such trend in our country. However, the in-depth development of the “four modernizations” work will surely happen in order to invigorate enterprises. Second, accounting data (intelligence) to be true, and correctly deal with students