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在多种外部挑战的影响下,为了加快我国经济转型,财政部提出以管理会计为基础,实现价值创造财务转型的号召,各大企业纷纷响应,积极探索管理会计价值创造财务转型的有效途径,以便更好的面对新时代挑战,满足自身管理需求,实现企业价值最大化,在激烈的市场竞争中占据一席之地。为此,提出了以价值为导向四位一体的管理会计价值创造财务转型模式,不仅实现了价值创造与财务转型,还大大推动了企业的长远可持续发展。
Under the influence of many kinds of external challenges, in order to speed up China’s economic restructuring, the Ministry of Finance put forward the call for realizing value-based financial transformation based on management accounting. Many large enterprises responded to each other and actively explored effective ways to manage accounting value and create financial transformation. In order to better meet the challenges of the new era to meet their own management needs, to achieve maximum corporate value, in the fierce competition in the market place. Therefore, it puts forward that the mode of financial management transformation based on value-oriented management accounting value should not only realize the value creation and financial transformation, but also greatly promote the long-term sustainable development of enterprises.