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做好财务会计工作是对所有会计人员的基本要求,运用管理会计知识是对财务部门负责人的必然要求,灵活运用管理会计方法是对企业总会计师的责任要求。可以断言,管理会计已经在国有、外资企业中得到了广泛的应用,并在全面预算管理和风险管理方面体现尤为明显。企业信息化是未来管理会计发展的重要手段。
To do a good job in financial accounting is a basic requirement for all accounting personnel. The use of management accounting knowledge is an inevitable requirement for the person in charge of the financial department. Flexible use of management accounting method is the responsibility requirement of the chief accountant of the enterprise. It can be asserted that management accounting has been widely used in state-owned and foreign-funded enterprises and is particularly evident in overall budget management and risk management. Enterprise information is the future management accounting an important means of development.