随着当前我国社会经济的迅猛发展,人们迈入信息时代的脚步正在进一步加快,社会信息化程度在不断提升,针对会计核算而言,目前电算化的新型会计核算技术已经替代了原始手工操作,同时伴随着操作方式的改变,其会计职能也在发生着相应的变化,传统核算型会计现今正朝着管理型会计方向转变。本文首先分析了当前核算型会计的主要弊端,然后探讨了核算型会计向管理型会计方向转变所需关注的问题,旨在充分发挥企业内部管理型会计在财务活动中的重要职能作用。 With the rapid social and economic development in our country, the pace of people entering the information age is accelerating. The degree of social informatization is constantly improving. For accounting purposes, the new computerized accounting technology has now replaced the original manual operation At the same time, along with the change of operation mode, the accounting functions are changing correspondingly. The traditional accounting type accounting is now changing towards the direction of management accounting. This paper first analyzes the main drawbacks of current accounting accounting, and then discusses the problems that should be paid attention to from accounting accounting to management accounting. It aims to give full play to the important functions of internal management accounting in financial activities.