有相当多的人认为财务会计只是记账、算账和报账。但房地产管理部门的内外环境发生了根本变化,必须适应更广泛的市场经济需要,将管理会计的基本原理引入到财务工作中,从管理内容、管理要素、管理层次上设计更能适应新形势的体系。 A considerable number of people think that financial accounting is only accounting, accounting and reimbursement. However, the internal and external environment of the real estate management department has undergone fundamental changes. It must adapt to the needs of a broader market economy and introduce the basic principles of management accounting into its financial work. From the aspects of management content, management factors and management level, it can better adapt to the new situation system.