關(guān)于會計工作在提高企業(yè)經(jīng)濟效益中的地位和作用的探析中英文對照

1、關(guān)于會計工作在提高企業(yè)經(jīng)濟效益中的地位和作用的探析中英文對照About the accounting work in improving enterprise economic benefit is the analysis of the status and function in both Chinese and English contrast會計工作是利用價值形式和專門方法對企業(yè)經(jīng)營活動及其成果進行核算，既對發(fā)生的經(jīng)營業(yè)務進行反映，也對未來的經(jīng)營狀況進行預測和決策提供重要依據(jù)。故會計工作和企業(yè)經(jīng)營管理及經(jīng)濟效益的提高密切相關(guān)。企業(yè)要真正提高經(jīng)濟效益就必須扎扎實實做好會計工作，發(fā)揮會計在

2、企業(yè)管理中的職能作用，從而促進企業(yè)經(jīng)濟效益的提高。Accounting work is the use of value form and method of enterprise business activities and its achievements in accounting, both to reflect the business, also for the future prediction and the situation of the management decision to provide important basis. So the accounting w

3、ork and improve the economic benefits of the enterprise management and closely related. Enterprises to truly improve the economic benefit must be solidly complete accounting work, play to the function of accounting in enterprise management, so as to improve economic efficiency of enterprises. 一、會計工作

4、是企業(yè)管理的重要基礎(chǔ)工作A, accounting work is the important foundation of enterprise management work 建立健全以產(chǎn)權(quán)明晰、權(quán)責明確、政企分開，管理科學為特征的現(xiàn)代企業(yè)制度，建立法制嚴明，公平競爭的市場體系，都離不開會計，而且必須發(fā)揮好會計在企業(yè)經(jīng)營管理工作中的職能作用。首先，會計人員是會計法律、法規(guī)、規(guī)章的主要執(zhí)行者和實施者，在貫徹執(zhí)行會計法律、法規(guī)和其他財經(jīng)法紀中承擔重要責任，并發(fā)揮重要作用。會計工作是財務收支的“關(guān)口”，對于維護投資人，債權(quán)人，其他利益關(guān)系人的合法權(quán)益，正確處理國家、集體、個人三者利益關(guān)系，都負有重

5、要責任。一方面要嚴格執(zhí)行我國的法律法規(guī)，按統(tǒng)一的財政、財務制度辦事，維護國家的整體利益；另一方面又要依法維護本企業(yè)的利益，為本企業(yè)的增收節(jié)支精打細算，把關(guān)守口，出謀劃策，為提高經(jīng)濟效益服務。其次，會計核算是會計的基本職能之一，會計工作要講究生財、聚財、用財之道，精打細算開辟財源提高效益。會計工作不僅是事后的記賬、算賬、報賬工作，而且要在提高本企業(yè)的經(jīng)濟效益上下功夫。通過自己的業(yè)務活動，運用計劃、預測、控制、監(jiān)督、考核、分析等手段，使企業(yè)資金得到最合理、有效的利用，以較少的支出，取得較大的經(jīng)濟效果，最大限度地杜絕浪費，改善經(jīng)營管理。Establish by clear property righ

6、ts, well-defined right and responsibility, separate government functions from enterprise management, scientific management of modern enterprise system, characterized by establishing strict legal system, fair competition of the market system, cannot leave the accounting, but also must play better the

7、 function of the accounting work in enterprise management. First of all, the accounting personnel accounting laws, regulations and rules is the main actors and implementers, in carrying out the accounting laws, regulations, and other important responsibility in the discipline of finance and economic

8、s, and play an important role. "Threshold" of accounting work is the financial revenues and expenditures, to maintain investor, creditor, the legitimate rights and interests of other stakeholders, dealing with the relation between state, collective and individual interests, are important r

9、esponsibility. On the one hand to strictly enforce laws and regulations in our country, according to the unified financial, financial system, safeguarding the interests of the whole country; Again on the other hand to act on behalf of the company in accordance with the law, for the enterprise of cut

10、backs and carefully, check keep mouth, ideas, service to improve the economic benefit. Second, accounting is one of the basic functions of accounting, accounting work should pay attention to generative way, accumulate and use fortune, pinch pennies an enabler to improve business efficiency. Accounti

11、ng work is not only a later bookkeeping, accounts, reimbursement, and to improve the economic benefits of the enterprise. Through their business activities, the utilization plan, forecast, control, supervision, evaluation and analysis, make the most rational and effective use of the enterprise funds

12、, to less spending, made great economic effect, utmost ground to eliminate waste, improve the operation and management. 二、加強會計監(jiān)督提高企業(yè)經(jīng)濟效益Second, strengthen accounting supervision, improve the enterprise economic benefit 會計監(jiān)督，是指在企業(yè)經(jīng)營過程中，對財務計劃、財經(jīng)制度執(zhí)行情況進行檢查和監(jiān)督。會計監(jiān)督不是目的，只是手段，目的是為了堵塞經(jīng)營管理中的各種漏洞，促使企業(yè)經(jīng)濟效益的提高

13、。會計工作要實現(xiàn)這個目的，就必須通過自身的工作，通過企業(yè)的收入和支出，通過檢查各項綜合性指標的執(zhí)行情況等渠道去監(jiān)督企業(yè)的生產(chǎn)經(jīng)營活動和經(jīng)營結(jié)果。例如，利用成本和費用指標去考核和監(jiān)督物化勞動和活勞動的消耗情況，利用流動資金指標去考核和監(jiān)督原材料、產(chǎn)品、成品或商品的儲備情況，利用利潤指標去考核和監(jiān)督生產(chǎn)經(jīng)營成果等等。因此，企業(yè)要提高經(jīng)濟效益，就必須發(fā)揮會計的職能作用，及時檢查財經(jīng)制度執(zhí)行情況，不亂攤亂擠成本，合理運用資金，合理儲備物資，提高生產(chǎn)效益，縮短生產(chǎn)周期，加強市場預測，克服盲目生產(chǎn)，減少庫存成品積壓，疏通流通渠道。只有這樣，才能使企業(yè)的潛力得到充分地發(fā)揮，才能提高企業(yè)的經(jīng)濟效益。Accou

14、nting supervision, it is to point to in the process of enterprise management, financial planning, financial system implementation for inspection and supervision. Accounting oversight is not an end, just means, the purpose is to plug up loopholes in management of various, prompted the economic effici

15、ency of enterprises improved. Accounting work to achieve this goal, we must through their work, through the income and expenditure of enterprises, by examining the channel such as the implementation of a comprehensive index to monitor the production and business operation activities of enterprises a

16、nd business results. For example, use cost and cost indicators to measure and monitor the consumption of materialized labor and living conditions, using the liquidity indicators to measure and monitor raw materials, products, finished goods or commodities reserves, using profit index to measure and

17、monitor production operating results, and so on. Therefore, the enterprise to improve the economic benefit, it has to play to the functions of accounting, timely inspection and the implementation of financial system, not disorderly stalls crowded cost, reasonable use of funds, a reasonable reserve s

18、upplies, improve production efficiency, shorten the production cycle, enhance the market forecast, overcome the blind production, reduce the backlog of inventory of finished products and distribution channels. Only in this way, can make full play of the enterprise's potential, to improve the eco

19、nomic benefits of enterprises. 三、實行會計分析找出提高企業(yè)經(jīng)濟效益的途徑Three, the analysis on the accounting for improvement of the enterprise economic benefit 會計分析是運用會計核算提供的資金、成本、利潤等一些價值指標體系，去考核企業(yè)對財務計劃的執(zhí)行情況，從而客觀地評價某一時期的經(jīng)營狀況，提出進一步提高經(jīng)濟效益的目標和措施。一般來說，會計分析可通過實際數(shù)與計劃數(shù)的對比去分析計劃的完成情況，通過本期與上期或先進水平對比，去分析企業(yè)本期生產(chǎn)經(jīng)營活動的好壞，找出與同業(yè)單位的差距等

20、。對發(fā)現(xiàn)的問題再進行深入細致的研究，就能發(fā)現(xiàn)工作中的成績和存在的問題，從而總結(jié)經(jīng)驗，揭露矛盾，提出改進的建議和措施。Accounting analysis is to use accounting to provide funds, cost, profit, etc. Some value index system, to assess enterprise implementation of financial plan, so as to objectively evaluate the operations of a certain period, further improve th

21、e economic benefit target and measures are put forward. In general, the accounting analysis by contrast with actions (actual results) to analyse the completion of the program, through this period compared with previous period or advanced level, to analysis the stand or fall of enterprise production

22、and business operation activities in current, find out the gap of units and trade, etc. To find problems and in-depth and meticulous research, can be found in the work achievements and existing problems, and to sum up experience, to expose contradictions, put forward Suggestions and measures for imp

23、rovement. 四、會計參與企業(yè)預測和決策防止企業(yè)經(jīng)營中的失誤4, participate in the enterprise accounting forecast and decision making to prevent the mistake of doing business 隨著國家經(jīng)濟體制的改革，企業(yè)由單純生產(chǎn)型逐步轉(zhuǎn)向了生產(chǎn)經(jīng)營型，這就使企業(yè)的經(jīng)濟預測變得越來越重要。在由計劃經(jīng)濟逐步轉(zhuǎn)向市場經(jīng)濟的今天，企業(yè)要改革，要推出名優(yōu)新產(chǎn)品，就必須進行預測前景，然后才能進行決策。做這項工作是離不開會計的，因為會計工作具有信息靈，接觸面廣，綜合反映經(jīng)濟活動全過程的特點；還可以利用在實

24、際工作中掌握的大量經(jīng)濟數(shù)據(jù)，結(jié)合其它有關(guān)資料，如統(tǒng)計資料、業(yè)務資料、生產(chǎn)記錄等，對企業(yè)所處的經(jīng)濟環(huán)境做出比較正確的估價，從而使企業(yè)決策不致于出現(xiàn)大的失誤，最終取得良好的經(jīng)濟效益。As the reform of the national economic system, the enterprise by the pure production gradually shifted to the production operating model, which makes the enterprise of economic forecasting is becoming more and m

25、ore important. In the planned economy toward market economy today, enterprise to reform, to high-quality new products, have to predict future, and to make decisions. Is inseparable from accounting to do the work, because the accounting work with information, contact surface broad, comprehensive refl

26、ect the characteristics of the economic activity in the whole process; Can also be used in practice to master a large number of economic data, combined with other relevant information, such as statistical data, business information, production records, etc., to the enterprise economic environment to

27、 make more correct appraisal, thus make the enterprise decision-making not appear big error, finally obtains the good economic benefit. 會計是企業(yè)經(jīng)營管理的重要組成部分，會計信息是經(jīng)濟管理的重要信息。對市場經(jīng)濟下的現(xiàn)代企業(yè)而言，管理的重心在經(jīng)營，經(jīng)營的重心在決策，而決策的正確與否取決于會計信息的質(zhì)量以及對信息的正確分析運用。確保會計信息的真實，是會計工作者的天職。會計資料的合法、真實、準確、完整是會計工作的基本要求，是會計法各項規(guī)定的基本出發(fā)點，也是為本企業(yè)經(jīng)

28、營管理、業(yè)務活動和國家宏觀經(jīng)濟管理等提供真實、準確、完整、可靠的會計信息的重要保證。因此會計人員要以遵守職業(yè)道德為基準，以維護法紀的尊嚴為己任，做到核算有據(jù)，賬真表實，確保會計信息的真實可靠。并通過有序的核算，使會計信息真正為企業(yè)經(jīng)營管理決策服務。會計人員需要在思想上有一個提高，作風上有一個轉(zhuǎn)變，要從過去的事后反映變成事前預測，事中控制，努力提高自身業(yè)務素質(zhì)，把財會工作深入到企業(yè)的技術(shù)領(lǐng)域、生產(chǎn)領(lǐng)域、滲透到經(jīng)營管理全過程中去，從技術(shù)改革中挖掘潛力，講求效益；從發(fā)展品種，提高產(chǎn)品質(zhì)量，狠抓銷售環(huán)節(jié)中去增加收入；從完善經(jīng)濟責任制，正確處理國家、企業(yè)、職工三者利益關(guān)系中去調(diào)動生產(chǎn)積極性，促進經(jīng)濟全面

29、發(fā)展。Accounting is an important part of enterprise management, accounting information is an important economic management information. For modern enterprises under the market economy, management of the center of gravity in the business, management center of gravity in decision-making, and decision-mak

30、ing is correct or not depends on the quality of accounting information and the analysis applying the information correctly. Ensure that the accounting information real, is the first duty of a accounting workers. Legitimate accounting information, true, accurate and complete is the basic requirement

31、of accounting work, is the basic starting point of the provisions "accounting law", but also for the enterprise operation and management, business activities and national macroeconomic management and so on to provide true, accurate and complete, the important guarantee of reliable accounting information. So the accounting personnel to abide by the professional ethics