当前,世界上经济发达的国家都十分重视会计在现代化管理方面的作用。会计通过采用记帐、算帐、报帐等一系列专门方法,为改善企业的经营管理和预测决策提供准确的数据,以促进经济效益的提高。国务院提出在1991年内开展“质量、品种、效益年”活动,其目的就是要较好地调整企业的产品结构,保证产品质量和经济效益达到新的水平。因此,充分重视 At present, the economically developed countries in the world have attached great importance to the role of accounting in modern management. Accounting adopts a series of special methods such as billing, accounting, and reimbursement to provide accurate data for the improvement of the company’s business management and forecasting decisions, so as to promote the improvement of economic efficiency. The State Council proposed to carry out the “quality, variety, and benefit year” activities in 1991. Its purpose is to better adjust the product structure of enterprises and ensure that product quality and economic benefits reach a new level. Therefore, full attention