随着经济体制改革的深入发展,在商品生产和流通中存在着多种形式、多种渠道的新形势下,如何提高企业的经济效益,这是每个企业管理者面临的重要课题。越来越多的企业重视财会人员参与经济合同的签订工作,充分发挥会计核算和监督在经济管理中的重要作用,提高了企业的管理水平。然而,有些企业在这方面没有引起足够的重视,企业的经济状况不佳,甚至面临着困境。这种局面,必须迅速扭转。国家制定的经济合同法,是搞活经济,增强企业活力,维护签订合同双方合法权益 With the in-depth development of the reform of the economic system, how to improve the economic benefits of enterprises under the new situation of various forms and channels in the production and circulation of commodities is an important issue for every enterprise manager. More and more enterprises attach importance to the signing of financial contracts by accounting personnel, give full play to the important role of accounting and supervision in economic management, and improve the management level of enterprises. However, some enterprises did not pay sufficient attention in this respect and their economic conditions were poor and they even faced difficulties. This situation must be reversed quickly. Economic contract law formulated by the state is to invigorate the economy, enhance the vitality of enterprises, safeguard the legitimate rights and interests of both parties to the contract