企业会计工作本应在厂长履行其职责方面有较大的作为,但实际情况并未尽如人意。原因是多方面的。而现行企业会计系统同厂长负责制的要求不相适应却是一个不容回避的非常重要的原因。具体表现在: 1、现行会计系统偏重于“外部”、“宏观”服务,缺乏为厂长提供参谋、咨询服务的基本考虑,尚未具备同厂长的责 The accounting firm should have made a greater contribution to the director’s performance of his duties, but the actual situation is not satisfactory. There are many reasons. However, the incompatibility between the current corporate accounting system and the director responsibility system is an unavoidable very important reason. The concrete manifestation is as follows: 1. The current accounting system emphasizes on “external” and “macroscopic” services and lacks the basic consideration of providing staff officers and consulting services to the factory director.