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充分发挥企业会计工作的职能作用,为发展社会主义市场经济服务,为企业服务,是当前会计工作者面临的一个重要问题,更是企业会计负责人应当认真思考的一个重要课题。我在实际工作中体会到,在市场经济条件下,企业会计不仅具有反映和监督两大职能,而且还具有预测、决策、控制、服务等职能,更重要的是它还具有筹集资金、运用资金、管理资金等职能。一、完善和强化企业会计的基本职能
It is an important issue for accounting workers to give full play to the functional role of corporate accounting work in serving the development of the socialist market economy and serving the enterprises. It is also an important issue that corporate accounting chiefs should seriously consider. In actual work, I realized that under the condition of market economy, enterprise accounting not only has two functions of reflecting and supervising, but also functions as prediction, decision-making, control and service. More importantly, it also has the functions of raising funds and using funds , Management of funds and other functions. First, improve and strengthen the basic functions of corporate accounting