试论财会档案在企业经营管理中的作用

财会档案是企业生产经营活动中形成的原始记录,科学地系统分析、研究和利用这些珍贵的数据材料,是完善企业运行机制,在激烈的竞争中求生存发展的重要保证。它可清楚地反映企业立项投资决策的成效、领导人的廉洁程度,利用这些资料可明确企业生产经济活动中的职责;并为企业经营管理方案的改革和完善提供可靠的依据,同时成为企业经营管理教育的生动素材。因此财会档案是企业的重要资源。

TRY TALKING ABOUT THE ROLE IN ENTERPRISE'S MANAGEMENT AND ADMINISTRATION OF THE FINANCIAL ACCOUNTING FILE

The financial accounting file is the original record formed in enterprise's production and operating activities, network analysis , study and utilize these precious data materials scientifically, perfect enterprise's operating mechanism , ask the important insurance of survival and development in keen competition. It can reflect clearly that enterprises set up the effect of decision , the leader's honest degree , utilize these materials to define the duty in enterprise's production economic activity, and offer the reliable basis for reform and perfection that enterprises manage the scheme, become the vivid material that enterprises deal in management education at the same time . So, the financial accounting file is the important resources of enterprises.