应加强会计工作的内部建设王智颖，王素霞会计是一种管理活动，过去由于高度集中的计划经济下形成的传统观念的束缚，致使会计工作没有从根本上跳出“报帐型”的圈子，会计管理职能没有得到充分发挥。自前，随着市场经济的确立，就要加速实现以新的管理型会计，取代传统的... Should strengthen the internal construction of accounting Wang Zhiying, Wang Suxia Accounting is a management activity, in the past because of the traditional concept of the formation of a highly centralized planned economy, the resulting accounting work did not fundamentally jump out of the “reimbursement” of the circle, accounting management Function did not get full play. In the past, with the establishment of a market economy, we must accelerate the realization of new management-based accounting to replace the traditional one.