随着企业规模的扩展和业务多样化、科技水平的提高与信息系统化,企业的发展要求会计职能面临从“小财务”到“大会计”的转变,从单一的财务会计向管理会计的转变成为必然。如何顺应这种趋势并积极推动自身职能的转换,尽快尽好地建设本企业的管理会计体系,尤为重要,值得探讨。一、管理会计对现代企业发展的重要意义概括地说,管理会计是以现代科学为基础,以提高经济效益为目的,以一系列特定技术、方法为手段,对企业生产经营活动进行规划和 With the expansion of business scale and business diversification, the improvement of science and technology level and the systematicization of information, the development of enterprises requires that accounting functions face a shift from “small financial affairs” to “big accounting” and from a single financial accounting The transformation of management accounting has become inevitable. How to adapt to this trend and actively promote the transformation of its own functions, as soon as possible to build the business management accounting system, is particularly important and worth exploring. First, the importance of management accounting for the development of modern enterprises In a nutshell, management accounting is based on modern science, in order to improve economic efficiency for the purpose of a series of specific technologies and methods as a means of planning and production of business activities and