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当前以核算型为主的会计工作模式普遍存在于企业中 ,已严重滞后并制约企业的改革和发展。本文通过对湖南航运企业现状分析 ,指出会计工作向管理型转变势在必行 ;同时提出了做好会计工作“转型”的主要对策思路。
At present, accountancy-based accounting work patterns are common in enterprises and have seriously lagged behind and restrict the reform and development of enterprises. Based on the analysis of the present situation of shipping enterprises in Hunan, this paper points out that it is imperative to change the accounting work to the management type. At the same time, it puts forward the main countermeasures to do the “transformation” of the accounting work.