What role does accounting play in enterprises?

The content of enterprise management is complex, including production management, operation management, quality management and material management. It covers all aspects of enterprise's personnel, finance, supply, production and sales. These contents are complicated, interpenetrating and influencing each other, forming a whole. Among them, accounting work is in a fundamental position in enterprise economic management, which is determined by the basic characteristics of accounting work under the new situation.

I think the position and role of accounting in enterprises should be understood from the following aspects:

(A) the more economic development, the more important accounting.

The purpose of economic management is to allocate labor reasonably to save labor time. To manage the economy scientifically, it is necessary to carry out economic accounting, and the center of economic accounting is accounting. At present, the degree of socialization of production is higher than ever before, the division of labor and cooperation is more elaborate and complex, and the links between various links of reproduction and various departments of enterprises are more extensive. Therefore, only by providing all kinds of relevant data and information timely, accurately and completely through accounting can we organize the comprehensive balance of enterprise economy, reflect and control social production, make scientific predictions and guide the development of enterprise economy.

(B) The role of accounting supervision is becoming more and more important.

Accounting and accounting supervision are complementary, accounting is the basis of accounting supervision, and accounting supervision is the guarantee and purpose of accounting. Accounting supervision is the need of strengthening enterprise laws and regulations, strengthening enterprise management, orderly and healthy development of enterprise economy and improving economic benefits.

(3) Accounting is more policy-oriented and scientific.

Any economic activities of an enterprise must be carried out under the guidance, constraints and norms of its long-term goals. Most of the decisions of enterprises are directly or indirectly implemented in accounting work. Therefore, as an enterprise, we must strengthen the basic position of accounting in enterprise management, strengthen and improve accounting work, and strengthen the management of accounting departments in order to give full play to its due role.