最近读了《上海会计》1992年第10期发表的《会计决策职能的产生和发展》一文,文中有这么一句话:“会计人员的地位随着会计决策职能的增强而在不断提高”。并以作者所在县经委系统为例证明这一点。读后觉得可贺又可叹。 可贺的是:在极左路线的影响下,会计只是算帐、记帐的代名词。改革开放以来,随着会计的决 Recently read “Shanghai Accounting” in 1992 tenth issue of “accounting decision-making function generation and development,” a text, the article has this sentence: “The position of accountants with the accounting decision-making functions of the continuous improvement.” And with the author’s county Economic Commission system as an example to illustrate this point. After reading feel regret and praise. Can be congratulated is: under the influence of the ultra-left line, accounting is just a calculation, a synonym for accounting. Since the reform and opening up, with the accounting decision