在经济工作的重点转移到以提高经济效益为中心以后,对会计工作提出了新的要求,同时也使其增加了新的内容、新的活力。今后随着生产的发展和科学技术的进步,会计的地位和作用必将越来越重要。关于在新形势下,如何搞好财务会计工作,促进企业提高经济效益,现就这个问题谈几点个人的认识。 (一)要树立以提高经济效益为目标的指导思想。当前有不少企业的财务会计部门在新形势下看客观困难多,看有利因素少,对企业潜力估计不足,有畏难情绪;在提高经济效益的主攻方向上,对增加品种、提高质量、降低能源和原材料消耗等方面缺乏有力措施;有些企业甚至靠削价让利推销产品,或者靠扩大议价范围,乱收各种费用增加收入,这就掩盖了经营管理上的落后状态。因此,从指导思想到具体 After the focus of economic work shifted to raising the economic efficiency as the center, new requirements for accounting work were put forward, at the same time, new contents and new vitality were added. With the development of production and the progress of science and technology in the future, the status and role of accounting will surely become more and more important. With regard to how to do a good job in financial and accounting work and promote enterprises to enhance economic efficiency under the new situation, we should now make a few personal remarks on this issue. (A) to establish the guiding ideology to improve economic efficiency as the goal. At present, many financial accounting departments in the new situation look more difficult in the objective situation, see less favorable factors, underestimated the potential of the enterprise, fearful mood; in the main direction to improve economic efficiency, increase variety, improve quality and reduce Energy and raw materials consumption, lack of effective measures; some companies even relied on the price cuts to sell products, or by expanding the bargaining range, indiscriminate collection of various fees increase revenue, which masks the management of the backward state. Therefore, from the guiding ideology to concrete