论会计在经济建设中的地位和作用研究摘要会计是企业经济管理的重要组成部分，只要有经济活动存在的地方，都离不开由会计来进行的管理。随着我国的市场经济体制不断的完善深化，迫切要求会计的管理职能作用得到充分发挥，以适应找国市场经济环境的不断变化。所以，现代会计的作用不能简单的局限于核算和记帐，而应当反映整个经济的全过程，分析企业经济情况，监督企业经济活动，预测企业经济前景，参与企业经济决策。现在就怎样发挥会计的管理作用，推动经济发展，本文就会计在经济建设中的作用和地位进行了研究。关键词：责任会计；考核；经济责任；管理AbstractAccountingofenterprisesisthemanagementofeconomytheimportantcomponent,aslongastheeconomicactivitiesexistintheplace,cannotleavetheaccountingformanagement.Alongwithourcountrymarketeconomysystemperfectfurther,urgentneedaccountingmanagementfunctionsintofullplay,tofindourmarketeconomyandtheconstantchangesoftheenvironment.Therefore,themodernaccountingrolecannotsimplyconfinedtotheaccountingandbookkeeping,andshouldreflectthewholeeconomyoftheentireprocess,analysisofenterpriseeconomicsituation,supervisethebusinessactivities,forecasttheenterpriseeconomicoutlook,participationineconomicdecision-makingenterprise.Nowhowtoplaytheroleofaccountinginthemanagement,promotethedevelopmentofeconomy,basedontheaccountingintheeconomicconstructionoftheroleandstatusof.Keywords:responsibilityaccounting;evaluation;economicresponsibility;management目录摘要.......................................................................................................................................1Abstract...................................................................................................................................1目录.......................................................................................................................................2绪论.......................................................................................................................................3一．会计概述........................................................................................................................3二．会计职能........................................................................................................................3（一）反映职能..............................................................................................................3（二）监督职能..............................................................................................................4（三）经营管理职能......................................................................................................4三．会计在经济建设中的地位和作用.................................................................................4（一）只有加强会计监督，才能提高经济效益..........................................................4（二）只有实行会计分析，才能找出提高企业经济效益的途径..............................5（三）只有会计参与企业经济预测和决策，才能防止失误......................................5（四）会计的正确反映能促进企业经济效益的提高..................................................6（五）会计工作是经济管理的重要基础工作..............................................................6总结.......................................................................................................................................7参考文献....................................................
