时代在进步,会计在发展。随着社会主义市场经济的逐步成熟,作为市场主体的企业与社会公众之间的联系更加紧密,形成了一种超越单纯人际交往的广泛的公共关系。而企业会计部门(财务或资本运营),作为联结企业与各方面社会公众经济利益的重要环节和纽带,是各方经济利益集中分配的核算和管理中心。因此,由会计部门对社会公众开展的会计公共关系显得尤为重要。 Times are improving, accounting is developing. With the gradual maturity of the socialist market economy, enterprises as the main body of the market are more closely connected with the public at large, creating a wide range of public relations that transcends purely interpersonal relationships. The accounting department of an enterprise (finance or capital operation), as an important link and link linking the enterprises with the economic interests of all public sectors, is the centralized accounting and management center for the economic benefits of all parties. Therefore, it is particularly important that public accounting in the public sector be carried out by the accounting department.