会计是以货币为计量标准,连续、系统地反映和监督经济过程.只有借助于会计,方能有效地反映和监督经济过程,核算和分析经济效益,从而预测经济前景,进行经济决策.因此,会计工作不仅仅是财务会计人员的工作,也是经济部门领导干部的工作.在日常工作中,经济部门的领导干部,必然会遇到许多复杂的量变过程,即便是最有经验的领导人,也不可能只靠直观的观察就可以掌握全面情况.恰恰相反,他们必须依靠会计信息,才能正确指导企业的生产和经营.一个企业或企业主管部门的领导干部,若不懂得审阅会计报表,不懂得会计分析方法,不懂得运用会计资料去进行预测和决策,要管 Accounting is a measurement standard of currency, which continuously and systematically reflects and supervises the economic process. Only by means of accounting can we effectively reflect and supervise the economic process, calculate and analyze the economic benefits so as to forecast the economic prospects and make economic decisions. Therefore, Accounting work is not only the work of financial and accounting personnel, but also the work of the leading cadres in the economic sector.In the daily work, leading cadres in the economic sector are bound to encounter many complex quantitative processes, even the most experienced leaders On the contrary, they must rely on accounting information in order to properly guide the production and operation of enterprises.Leading cadres of an enterprise or business department, if you do not know how to review the accounting statements, do not know Accounting analysis methods, do not know how to use accounting information to forecast and decision-making, to manage