试论会计在提高经济效益中的重要作用

The Important Role of the Accounting in Improving Economic Benefits

讲求经济效益,是不同社会经济形态所共有的节约时间规律的要求。会计是在生产过程中为满足这一需要而产生、发展并不断完善起来的。会计的根本职能是核算经济效益,考核经济效益所需的资料来源于会计。因此说,会计是提高经济效益的客观要求。社会主义制度下,生产目的的实现,制度优越性的体现,都要求讲求经济效益。因此,会计"将比以前任何时候都重要"。这就需要认真做好会计的各项基础工作,充分利用并开拓会计信息,发挥会计在提高经济效益中的巨大作用。

Seeking the economic benefits is the common request for all over the countries. The accountancy is produced to satisfied this demand . The fundamental functions of the accountancy is to account the economic performance . The improvement of the economic benefits request to strengthen the accounting work . This paper analyzes the role and functions the accounting should take base on the rich accounting data .