一、企业会计工作误区的表现长期以来,企业会计工作主要任务有二:一是事后的记帐、算帐、编报表,编完报表便结束了一个会计周期,会计工作没有渗透到企业管理的各个方面、各个层次和各个环节中去;二是执行财经法规制度,但有些制度无法顾及各企业的具体情况,使企业往往为了细小的事项而纠缠不清,把会计人员大量的精力消耗在细枝末节上,而未能用在提高经济效益上。会计职能作用停留在事后反映的初始功能上,没有发挥会计在预测、决策、控制、考核等方面的作用。有时甚至连事后反映的初始功能也不完整,因为很多企业的会计资料是靠拼、凑造出来的,谈不上真 First, the performance of corporate accounting misunderstandings For a long time, corporate accounting has two main tasks: First, post-accounting, accounting, compilation of statements, finished the report will end an accounting cycle, the accounting did not infiltrate the business management All aspects, all levels and all links; the second is the implementation of the financial laws and regulations system, but some systems can not take into account the specific circumstances of enterprises, so that enterprises are often tedious for small matters, the accounting staff a lot of energy consumption in the minutiae On, but not used to improve economic efficiency. The function of accounting functions stays in the initial function reflected afterwards, and does not play the role of accounting in forecasting, decision-making, control and examination. Sometimes even after the initial reflection of the function is not complete, because many companies accounting information is relying on, build up, not truth