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管理会计是以提升经济效益为目的,为企业管理者提供必要的经营管理决策的经济管理活动。整体上来看,传统会计与管理会计之间存在一定的相似性,但管理会计是从传统会计中逐渐分离出来,与财务会计并列以改善企业财务管理、提高企业经济效益为主要目的的会计分支之一。因此,强化管理会计职能作用,健全企业会计体制,进行财务职能转型,对实现企业稳健经营与发展至关重要。本文概述了传统财务会计的职能,分析了管理会计的转型背景,并提出了推动管理会计转型的有效方法,以期与同行交流探讨,共促发展。
Management accounting is to improve economic efficiency for the purpose of providing managers with the necessary management decisions economic management activities. As a whole, there is a certain similarity between traditional accounting and management accounting, but management accounting is separated from traditional accounting gradually, and financial accounting juxtaposed to improve the financial management of enterprises to improve the economic efficiency of the accounting branch as the main purpose one. Therefore, to strengthen the role of management accounting functions, improve the accounting system of enterprises and conduct the transition of financial functions are of crucial importance for the sound operation and development of enterprises. This paper summarizes the functions of traditional financial accounting, analyzes the background of management accounting transformation, and puts forward an effective way to promote the transformation of management accounting with a view to exchange and explore with peers to promote development.