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随着信息技术的飞速发展,以手工操作为主的传统会计模式逐步被信息化的现代会计取代,会计职能也逐渐从核算型转变为管理型。新形势下会计职能的转变,有利于企业经营管理水平的提高,有助于我国会计发展的国际接轨。因此,促进新形势下会计职能的转变,是优化财务管理体系的必要措施,是适应市场竞争格局的有效途径。本文以事业单位为例,深入分析新形势下会计职能转变的问题,并提出解决措施,为新形势下会计职能的转变提供一定的参考。
With the rapid development of information technology, the traditional accounting mode mainly based on manual operation is gradually replaced by the modernized accounting information system, and the accounting function is gradually transformed from the accounting type to the management type. Under the new situation, the transformation of accounting functions is conducive to the improvement of the management level of enterprises, which is conducive to the international practice of accounting development in our country. Therefore, to promote the transformation of accounting functions under the new situation is a necessary measure to optimize the financial management system and an effective way to adapt to the market competition. This paper, taking public institutions as an example, analyzes in depth the problems of accounting function transformation under the new situation and puts forward solutions to provide certain reference for the transformation of accounting functions in the new situation.