论文部分内容阅读
随着社会经济的发展,我国已实现了向社会主义市场经济体制的转变,经济环境的大转变对会计系统也是一大挑战。社会主义市场经济体制下的薪酬管理模式也在悄然变化,薪酬管理已然不再是简单的发放薪水、加减薪水的会计问题。薪酬模式下的管理会计也进入了全新的发展阶段,管理会计不仅实现了“会计”与“管理”的统一,将与管理有关的一系列会计理论、技巧、方法有机结合起来,还拓展了会计学科的内容,突破了传统的会计理念。本文就薪酬模式下的管理会计与应用进行了相关探讨。
With the development of social economy, our country has realized the transformation to the socialist market economic system. The great change of the economic environment also poses a great challenge to the accounting system. Under the socialist market economy, the remuneration management model is changing quietly. Remuneration management is no longer simply a matter of accounting for the issue of salaries or salary increases. The management accounting under the remuneration mode has also entered a brand new stage of development. The management accounting not only realizes the unification of “accounting” and “management”, but also organically combines a series of accounting theories, techniques and methods related to management, Also expanded the content of the accounting discipline, breaking the traditional accounting concept. This article discusses the management accounting and application under the salary mode.