试论会计参与企业经营决策

Accounting Participating in Enterprise Decision Making

企业的经营决策取决于两大信息源的支持和帮助 ,一是企业外部的宏观环境 ,包括社会、政治、经济、技术、法律等决策环境 ;二是企业的内部条件 ,包括资金、技术、物质等条件 ,其中资金条件起重大作用 ,甚至是决定作用。反映和控制资金运动的过程 ,便是会计的两大基本职能 ,企业经营决策需要会计的参与。

The success of business management depends on resource of two kind of information. The first one is enterprise's outside macro environment that includes social,politic,economic,technical skills,and law,etc.The second,enterprise's inside condition includes finance,technical skills,and materials. The finance that is the key element of enterprise's inside conditions is even the most important role in the whole enterprise. Reacting and controlling the process of cash flow is two basic functions of accounting,therefore,the enterprise making correct decisions needs accounting participation.