会计是经济管理的一种重要手段,它以货币形式对生产过程进行记录、计算、分析和考核,通过记帐、算帐、报帐和用帐,反映、监督生产的全过程。反映和监督是挖潜和决策的前提,挖潜和决策是反映、监督的继续,它们之间是相互联系相互制约的。但是,我们过去的会计工作,只注意了反映和监督的方面,而忽视了应用会计资料于挖潜和决策的方面,特别是没有应用于决策方面。这就大大削弱了会计工作的能动作用,也是企业领导和群众对会计工作不够重视的原因之一。下面我想从上海无线 Accounting is an important means of economic management. It records, calculates, analyzes and evaluates the production process in the form of currency. It reflects and supervises the entire process of production through accounting, accounting, reporting and accounting. Reflecting and supervising are the prerequisites for tapping potential and making decisions. Tapping potential and making decisions are the reflection and continuation of supervision. They are interconnected and mutually restrained. However, our previous accounting work only paid attention to aspects of reflection and supervision, while neglecting the aspects of tapping potential and making decisions about the application of accounting information, especially for decision-making. This has greatly weakened the dynamic role of accounting work, but also the business leaders and the masses of accounting work is not enough attention to one of the reasons. Below I want to wireless from Shanghai