如今在大型企业,会计人员的工作已不仅仅是核算,而是对财会信息的综合运用,并为公司的决策及管理提供相关建议。会计人员,也由核算会计逐步转变为管理会计,进而向决策会计实现转变。因此,会计人员不仅需要掌握足够的专业知识和经济、财务管理理论,而且要懂得计算机、法律、审计等方面的相关知识,本文就此种转变进行了探讨。 Nowadays, in large enterprises, the work of accountants has not only been accounting, but also the comprehensive application of accounting information, and provides relevant suggestions for the company’s decision-making and management. Accountants, accounting accounting gradually from the management accounting, and then to the decision-making accounting to achieve change. Therefore, the accounting staff not only need to have enough professional knowledge and economic and financial management theory, but also to understand the computer, legal, auditing and other aspects of knowledge, this article discusses this change.