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随着我国的经济市场的逐步发展以及和国际接轨的程度也越来越大。对于我国的企业管理中的重要一环——会计的核算也提出了相应的新的要求。以前的核算型会计已经逐渐被管理型会计所取代。本文就我国的核算型会计向管理型会计的转化来讨论在这个发展过程中所涉及到的基本要求以及需要相关的专业人员注意的地方。希望在我国的会计核算的改革中能加快核算型向管理型的过渡以实现市场的需求。
With the gradual development of China’s economic market and the degree of convergence with the world, it is also growing. For our country’s business management is an important part of accounting accounting also put forward the corresponding new requirements. Previous accounting accounting has gradually been replaced by management accounting. This article discusses the basic requirements involved in this development process and the need of the relevant professionals to pay attention to the transformation from accounting accounting to management accounting in our country. It is hoped that in the reform of accounting in our country, the accounting-type transition to management will be expedited to meet the needs of the market.