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随着我国市场竞争的不断加剧及现代企业制度的建立,越来越多的企业开始重视财务管理对于提高企业资金效率、降低财务风险、向决策层提供决策信息等方面的作用。传统会计管理的简单会计核算工作已经无法满足企业对会计工作的新要求,会计管理向财务管理转变已经成为必然趋势。本文通过对会计管理转变的必要性进行阐述的基础上,提出会计管理转变过程中需注意的若干问题。
With the continuous intensification of market competition and the establishment of modern enterprise system in our country, more and more enterprises begin to attach importance to the role of financial management in improving corporate capital efficiency, reducing financial risks and providing decision-making information to decision-makers. Traditional accounting management of the simple accounting work has been unable to meet the new requirements of the accounting work, accounting management to financial management has become an inevitable trend. Based on the necessity of accounting management transformation, this paper puts forward some problems that should be paid attention to in the process of accounting management transformation.