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会计是一种经济管理活动,它的基本职能是核算和监督职能,但会计的职能不是一成不变的,随着生产力的发展和经济管理水平的提高,会计的职能是不断发展和深化的。当今社会已步入知识化、信息化时代,及时掌握信息并分析利用,成为企业在经营管理中立于不败之地的重要武器。但目前作为企业掌握分析信息的重要部门——会计,没有发挥应有的作用,仍在核算和监督的基本职能上徘徊不前,已适应不了时代的需要。会计必须顺应时代的潮流,向管理型职能转变。
Accounting is an economic management activity. Its basic function is accounting and supervisory functions. However, the functions of accounting are not static. With the development of productivity and the improvement of economic management, the functions of accounting are constantly developing and deepening. Today’s society has entered the era of knowledgeable and informative, timely grasp of information and analysis and utilization, as an important weapon in the operation and management of enterprises in an invincible position. However, nowadays accounting, as an important part of enterprises in the analysis of information, has failed to fulfill its due role and still lingers in the basic functions of accounting and supervision, which can not meet the needs of the times. Accounting must conform to the trend of the times and change to a managerial function.