新形势下如何充分发挥会计的职能作用

How to Make Use of the Function of Accountant under the New Situation

会计工作是经济工作的重要基础,随着市场经济的建立和发展,会计在经济管理中的作用越来越重要,在新的经济形势下只有选用适当的会计核算组织程序、建立完善的内部控制制度、加强会计核算、强化会计监督、注重会计人员队伍建设、科学组织会计工作,才能充分发挥会计的职能作用,使会计工作在改革和创新中适应市场经济发展的需要,才能更好地为经济建设和社会发展服务。

Accounting work is the basis of economic work. With the establishment and development of market economy, accounting work plays more and more important role in economic management. Under the new situation, we can make full use the functions of accounting work by choosing suitable accounting calculation process, establishing perfect internal control system, strengthening accounting check, strengthening accounting supervision, improve accounting personnel construction, organizing accounting work scientifically to make accounting work meet the needs of economic development and serve economic construction and society.