从生产要素、管理要素看会计的生产力效用

在新经济条件下 ,生产要素的内涵发生了重要变化 ,企业管理成为十分重要的生产力要素。企业管理包括多种形式和环节 ,会计管理在企业管理体系中处于核心地位 ,是十分重要的生产力 ,在会计揭示、会计决策、企业预算、会计监督、会计控制和会计考核等多种环节表现出生产力效用。

Account's Effect on Productivity in View of Factors of Production and Factors of Management

Under the conditions of knowledge economy, factors of production have greatly changed. Enterprise management has become a factor of production. Enterprise management is made up of many links and has many forms. Accounting management is the core of it and is an important productivity. Accounting management can play an important role in developing productivity through accounting announcement, accounting decision, enterprise budget, accounting supervision, accounting control, accounting assessment and so forth.