长期以来,在统收统支体制的支配下,人们对会计地位、作用缺乏足够认识,总认为会计只是事后的记帐、算帐、报帐和用帐,从而片面地满足于合理组织会计核算,按时报出报表、致使会计停留在事后反映,而未能真正发挥会计在企业管理中的全部职能作用。会计的预测和参与生产经营决策的作用往往被忽视了。随着经济体制改革的深 For a long time, under the control of the unified revenue and expenditure system, people lack sufficient understanding of accounting status and role. They always think that accounting is only an ex post facto account, an accounting, an accounting and an account, so as to satisfy one-sidedly the reasonable organization of accounting , Reported the report on time, resulting in the accounting to stay after the reflection, but failed to really play a full accountant in the role of business management. The role of accounting in forecasting and participating in production and operation decisions is often overlooked. With the deepening of economic restructuring