一、树立动态管理观念管理会计作为企业管理的决策支持与控制系统,承担着多种职能和重要内容,企业必须服从经营管理的需要,开拓视野、创新思维,树立动态管理创新观念。如战略管理、资源管理、智能化管理、风险管理、智力资源、循环经济、跨国经营、全球经济、一体化体系等,形成管理会计新的概念观和能力观,大大增强管理会计适应 First, establish a dynamic management concept of management Accounting as a business management decision support and control system, assume a variety of functions and important content, companies must obey the needs of business management, broaden their horizons, innovative thinking, establish a dynamic management of innovative ideas. Such as strategic management, resource management, intelligent management, risk management, intellectual resources, circular economy, transnational operations, the global economy, integrated system, etc., to form a new concept of management accounting concept of view and ability to greatly enhance the management accounting to adapt