浅谈会计报表在经济管理中的作用  

The function of accounting statement in the economic administer

作　　者：郭西宁[1] 

机构地区：[1]杨凌职业技术学院,陕西杨凌712100

出　　处：《杨凌职业技术学院学报》2003年第4期45-47,共3页Journal of Yangling Vocational & Technical College

摘　　要：在传统的财务会计工作中,把会计报表一般只当企业经济状况的事后反映,忽视了它具有的事前预测和参与决策的作用。会计报表所提供的经济信息,具有高度的总括性、鉴别性与分析性,因而对经营管理和提高经济效益具有多处能动作用。本文试就如何发挥会计报表在企业经营管理和提高经济效益当中的信息作用作以粗浅探讨。In the work of traditional financial accountant, the accounting statement normally reflects the economical condition of the enterprise, ignoring it's function of forecast and participating in the accounting statement has highly general term,discrimination and analysis, so it's has more function in administer and improving the economic benefit .the article makes a first study of the accounting statement in how to developing enterprise and improving the economic benefits.

关 键 词：经济管理 会计报表 企业管理 财务会计 信息服务 

分 类 号：F231.5[经济管理—会计学] F275.2[经济管理—国民经济]