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随着社会主义市场经济的建立,会计的职能作用也在不断延伸、扩展和强化,会计工作的范围、内容、方法、程序、手段和要求等,都有新的发展,这对建立现代企业制度,促进社会主义市场经济的健康发展都有着重要作用.笔者就当前如何抓好深化改革、提高效益、加强监督、坚持服务等方面的工作谈点自己的看法.一、深化改革,拓展会计职能深化改革对会计人员来讲有两个方面的任务.一是要继续深化会计工作改革,建立科学的会计工作组织体系,掌握运用现代管理理论、方法和手段,要建立现代会计信息系统,”.大力发展会计电算化,使会计在宏观、中观以及微观经济活动中发挥积极的作用.在做好记账、算账、报账的基础上,把工作重点放在对经济活和经济效益的预测、决策、控制和监督方面来.对重大的生产经营事业发展决策,会
With the establishment of a socialist market economy, the functions and functions of accounting are also constantly expanding, expanding and strengthening. There are new developments in the scope, content, methods, procedures, means and requirements of accounting work. This is of great significance to the establishment of a modern enterprise system , Promote the healthy development of the socialist market economy plays an important role.The author on how to do a good job of deepening the reform, improve efficiency, strengthen supervision, adhere to the service and other aspects of work to talk about their own point of view, deepen the reform, deepen the accounting functions The reform of accounting personnel in terms of two aspects of the task.One is to continue to deepen the reform of accounting work to establish a scientific accounting system of work organization, master the use of modern management theory, methods and means, to establish a modern accounting information system. The development of computerized accounting will enable accounting to play an active role in macroeconomic, middle-level and microeconomic activities.On the basis of doing bookkeeping, accounting and reimbursement, the work will be focused on the prediction of economic livelihood and economic benefits, Decision-making, control and supervision aspects of major production and management career development decisions will be