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会计管理同时也是一项价值管理。在市场经济条件下,社会产品是使用价值和价值的统一体,企业再生产过程也表现为使用价值的生产和交换过程与价值的形成和实现过程的统一。会计管理就是一项对资金运动进行管理,旨在实现价值增值、增加股东财富而实施的价值管理工作。本文主要探讨企业会计管理模式的创新与探索。
Accounting management is also a value management. In a market economy, social products are the unity of value and value, and the process of enterprise reproduction is also the unification of the process of production and exchange of value in use and the formation and realization of value. Accounting management is a value management that manages the capital movement and aims to realize the value added and the shareholder wealth. This article mainly discusses the innovation and exploration of enterprise accounting management mode.