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财政部最新提出加强管理会计建设的口号,管理会计建设是我国会计改革的新动向,预算管理又是管理会计的内容之一,全面预算的有效推行与实施有利于各单位确定具体目标,同时也确立了各单位共同遵守的会计规范,在加强企业管理、提高经济效益方面发挥应有的作用。
The Ministry of Finance recently put forward the slogan of strengthening management accounting construction. Management accounting construction is a new trend of accounting reform in our country. Budget management is also one of the contents of management accounting. The effective implementation and implementation of the comprehensive budget is conducive to the determination of specific targets by all units. It has established the accounting norms that all the units follow together and plays its due role in strengthening enterprise management and raising economic benefits.