目前,我国会计正向国际会计接轨.为此,有必要将目前经济发达国家新兴的“企画·计划”学术体系新概念引入会计改革工作中,通过会计管理与企画·计划二者关系的分析,促进企业管理人员更新观念,用新的观念、新的思维方法去观察、研究、处理企业管理中的问题,以适应深化改革这一要求,让企业以胜利者的姿态跨入21世纪.一、会计管理与全画·计划的新概念随着现代化大生产的客观要求,打破了会计只是记帐、算帐、报帐的传统观念,人们已经把会计看成是一项经济管理活动或经济管理工作.会计,不仅应该用货币形式反映资金运动,了解财务状况和经营成果,为决策提供重要信息,而且应在掌握信息的基础上,按国家宏观调控的要求和市场变化,及时监督、控制、指导并调节企业经营活动,参与经营决策.为实现会计管理,会计应包括核算、控制、检查、分析、预测、决策 At present, China’s accounting is in line with international accounting. To this end, it is necessary to introduce the new concept of “planning and planning” academic system emerging in economically developed countries into the accounting reform work, and to analyze the relationship between accounting management, planning, and planning. Promoting corporate management personnel to update their concepts, using new concepts and new ways of thinking to observe, study, and deal with problems in business management, to meet the requirements of deepening reforms, and allow companies to enter the 21st century as winners. The new concept of accounting management and full-painting and planning breaks with the traditional concept of accounting, billing, and reimbursement with the objective requirements of modern large-scale production. People have seen accounting as an economic management activity or economic management. Work. Accounting should not only reflect the movement of funds in monetary terms, understand the financial status and operating results, provide important information for decision-making, but also should timely supervise and control, in accordance with the requirements of the national macro-control and changes in the market, based on the mastery of information. To guide and adjust the business activities of enterprises and participate in business decisions. To achieve accounting management, accounting should include accounting, control, inspection, analysis, Measuring, decision-making