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随着经济体制改革的不断深入,会计工作的许多弊端也在新的经济形势下暴露出来,比较突出的问题主要有: 1、会计工作只停留在记帐、算帐,不能用帐。即只能算出以前阶段的生产耗费、成本及利润,而不能很好地利用会计这一信息系统,提供有价值的信息,为未来的经济活动作出预测、决策。会计人员缺乏参与管理的意识,很难通过会计手段控制企业未来的经济活动,尤其表现在企业会计报表信息的利用效
With the deepening of the reform of the economic system, many malpractices of the accounting work have also been exposed in the new economic situation. The more prominent problems are as follows: 1. The accounting work only stays on the books, accounts and can not be used. That can only calculate the production costs, costs and profits of the previous stage, but can not make good use of the accounting information system to provide valuable information for future economic activities to make predictions and decisions. Accounting staff lack of awareness of participation in management, it is difficult to control the future economic activities of enterprises through accounting measures, especially in the performance of enterprise accounting information