浅谈会计的发展在企业与市场中的作用与地位

Discusses accountant＇s development shallowly in the enterprise and the market function and the status

会计是经济管理的组成部分，凡是有经济活动的地方，都离不开会计来进行管理。随着我国的经济体制的不断深化，迫切需要会计的职能作用得以充分发挥，以适应找国经济环境的变化。所以，现代会计的职能不能只局限于记帐、算帐、报帐，而应当反映经济过程，分析经济情况，监督经济活动，预测经济前景，参与经济决策。现就如何发挥会计的职能作用，促进经济发展，本文就会计在企业及市场中的地位和作用进行了研究。

Accountant is the economical management constituent,every has the economic activity place,cannot leave accountant to carry on the management. Along with our country＇s economic system unceasing deepening, needs accountant＇s function to be able urgently to display fully,adapts looks for the country economic environment the change. Therefore, the modern accountant＇s function cannot only limit to keeping accounts,does accounts,renders an account,but must reflect the economical process, the analysis economical situation,the inspector general economic activity,the forecast economical prospect, the participation economical decision-- making. How presently on displayed accountant＇s function, the promotion economy development, this article has carried on the research.