在日益精细化的现代企业管理活动当中,立足于传统会计理论和企业会计准则的会计核算方法,逐渐显得不能满足企业管理者对于企业管理的多样化需求,传统财务会计出具的会计报表可以让外部使用者了解企业的整体财务状况,却不能使内部管理者详尽了解企业内部各个部门的财务状况。本文以制造型企业为例,探讨在企业内部建立多个会计主体,进行精细化的分解式会计核算,进一步发挥会计在企业管理当中的作用。 In the increasingly sophisticated modern enterprise management activities, accounting methods based on traditional accounting theory and enterprise accounting standards gradually appear to be unable to meet the diversified needs of enterprise managers for enterprise management. The financial statements issued by the traditional financial accounting can make external Users understand the overall financial situation of the enterprise, but can not make the internal managers a detailed understanding of the financial status of various departments within the enterprise. This article takes manufacturing enterprises as an example to discuss how to establish multiple accounting entities in the enterprise and to carry out meticulous dismantling accounting to further play the role of accounting in enterprise management.