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会计管理,是以会计的管理职能为主线,而建立起来的新型会计学科。对经济效益的提高,主要是其职能作用的结果。在这方面,我们的体会和理解是: 第一,会计组织。这主要是通过会计工作管理体制,会计制度管理体制,会计人员管理体制以及会计组织的结构形态、效率、权力等方面的建立和作用。把会计管理的触角伸向生产、交换、分配、消费各个领域,对生产经营全过程进行全面地、系统地、连续地多功能管理。使会计管理在整个管理层中有效地协作协调其他管理,并自然过渡到核心地位。
Accounting management is based on the accounting management function as the main line, and established a new accounting discipline. The improvement of economic efficiency is mainly the result of its functional role. In this regard, our experience and understanding are: First, accounting organizations. This is mainly through the establishment and role of accounting work management system, accounting system management system, accounting personnel management system, and accounting organization structure, efficiency, power and other aspects. It extends the scope of accounting management to all areas of production, exchange, distribution, and consumption, and conducts a comprehensive, systematic, and continuous multi-functional management of the entire production and operation process. To enable accounting management to effectively coordinate with other management throughout the management, and naturally transition to the core position.