市场经济条件下会计的作用.docxVIP

市场经济条件下会计的作用 ［摘要］会计是以货币作为计量单位，对各种经济活动进行完整的、连续的、系统的反 映和监督，借以加强经营管理，提高经济效益的一个重要工具，又是经济管理的重要组成部 分。会计管理是经济管理的重要手段，社会经济生活的各个领域都离不开会计管理，会计管 理只有适应社会主义市场经济，才能促进社会主义市场经济的发展。对现代企业來说，会计 工作是一项重要的管理工作，它直接为实现企业的经营目标服务，为提高企业管理水平、提 升竞争力、实现效益最大化服务，在促进社会主义市场经济发展中发挥着不可替代的作用。 随着社会主义市场经济的发展，会计工作出现了许多新情况、新问题，对会计工作提出 了一些更高的要求。如果这些问题不及时解决，会影响社会主义市场经济的发展。新形势下, 会计工作如何在社会主义市场经济下更好地发挥作用，已经成为我们需要研究与探讨的问题。 本文从会计工作实际出发，探究社会主义市场经济下如何才能发挥会计的作用，本文的研究 具有重要的现实意义。 ［关键字］市场经济 会计 会计的作用 Under the condition of market economy the role of accounting [Abstract] Accounting is the currency as the unit of measurement，to complete the various economic activities, continuous and systematic reflection and supervision, so as to strengthen management, improve the economic ben efit of an importa nt tool, is an important part of economic man ageme nt. Accounting management is an important means of economic management, the areas of social and economic life is inseparable from the accounting management, accounting management only adapt to the socialist market economy, to promote the development of the socialist market economy. For modern enterprises, the accounting work is an important management work, it directly to achieve the business objectives of the enterprise services, in order to improve enterprise management level, enhance competitiveness, to achieve maximum efficiency of service, in promoting the development of the socialist market economy plays an irreplaceable role? Along with the development of the socialist market economy, accounting work there are many new situations and new problems, and puts forward some higher requirements on accounting work. If you dont solve these problems, will affect the development of the socialist market economy. Accounting work under the new situation, how to play a better role in the socialist market economy, has become a problem we need to research and explore? From accounting work practice, How to play the role of accounting under the socialism market economy, this article rese