(1)正在形成以企业管理为中心的会计管理体系。会计在企业管理中的分工是价值臂理,其任务包括对经济活动的记录,计算,反映,分析,考核,对财务计划和财经纪律的监督检查以及参与经营计划决策的制订。其内容应包括会计的核算,监督,控制、分析、预测、决策。另外还应设立宏观,中观、微观的会计管理的组织体系。(2)从静态核算向动态核算发展。会计既要执 (1) An accounting management system centered on business management is being formed. Accounting division of business management is the value of management, its tasks include the recording of economic activity, calculation, reflection, analysis, assessment, supervision and inspection of financial planning and financial discipline, as well as participation in business plan decision-making. Its content should include the accounting of accounting, supervision, control, analysis, prediction, decision-making. In addition, macro-level, medium-level and micro-accounting system should be set up. (2) From static accounting to dynamic accounting development. Accounting is required