浅谈财务会计工作在当代企业“三论”管理中的作用和任务

Role and Task of Financial Accounting in "Three Theories" Management of Modern Enterprise

为了促进、提高目前我国中小企业管理,力求以较少的投入而取得较大的收益。利用"控制论、信息论、系统论"作为企业管理的理论基础,从而改善企业管理机制和方法。合理有效地控制整个经营过程,减少管理运行中的随意、衍生和排他因素,有效地研究运用信息的量度和规律,促进企业管理的规范化、制度化、责任化;作为企业管理的核心部门—财务会计工作要善于利用"三论"的理论基础,用通俗的方法主动、积极参与整个企业管理,最大限度地为企业理财、聚财、生财发挥更大的作用。

In order to promote and increase the mansgement of small and medium enterprise in China and strive to obtain larger gains with fewer inputs, the paper uses ＂Cybernetics, Information Theory, Systems Theory＂ as the theoretical basis of enterprise management, and tries to improve the enterprise management mechanism and methods, Rationally and effectively control the whole of the business processes, reduce the random, derivation, and exclusive factors in management and running, effectively research and use the measurement and law of information, promote the standardization, systematization and responsibilities of enterprise management; financial accounting as the core of enterprise management should use ＂Three Theories＂, and actively, positively participate in the whole of enterprise management, and play the role of business finance, financing and trade.