摘要
随着我国社会经济的迅猛发展,对企业会计工作的要求越来越高。由于企业中高级管理会计人才相对缺乏,财务会计无法满足各种各样的要求,管理会计的优点逐渐呈现出来,管理会计在企业会计中的地位越来越重要。随着中小企业财务外包、财务软件升级换代,传统财务领域中80%的财务会计将面临职位调整,传统会计向管理会计转型势在必行。
With the rapid development of social economy in our country,the requirements for corporate accounting work are getting higher and higher. Due to the relative lack of senior management accounting personnel in enterprises,financial accounting can not meet a variety of requirements,the advantages of management accounting gradually emerged,and the position of management accounting in corporate accounting is increasingly important. With the financial outsourcing of small and medium-sized enterprises and the upgrading of financial software,80% of financial accounting in the traditional financial sector will face job position adjustments,and the transition from traditional accounting to management accounting is imperative.
作者
刘星
LIU Xing(Zhongjing International Tendering Group Co., Ltd., Harbin 150000, Chin)
出处
《黑龙江科学》
2018年第10期54-55,共2页
Heilongjiang Science
关键词
财务会计
管理会计
转型
Financial accounting
Management accounting
Transformation
