摘要
随着我国会计制度改革的不断深化,大力推动财务会计向管理会计转型已经成为重要的发展趋势,而且也得到了方方面面的重视,但财务会计向管理会计转型仍然存在一些不到位的方面,需要引起重视。论文对财务会计向管理会计转型进行了研究和探讨,在分析其重要价值的基础上,重点对转型现状特别是存在的问题进行了分析,最后就如何推动财务会计向管理会计科学转型、有效转型提出对策。
With the deepening of China's accounting system reform,vigorously promoting the transformation from financial accounting to management accounting has become an important development trend,and has also been paid attention to in all aspects.However,there are still some shortcomings existing in the transformation from financial accounting to management accounting,which need to be paid more attention to.This paper studies and discusses the transformation from financial accounting to management accounting.Based on the analysis of its important value,it focuses on the analysis of the current situation of the transformation,especially the existing problems.Finally,it puts forward countermeasures on how to promote the scientific and effective transformation from financial accounting to management accounting.
作者
潘胜娇
PAN Sheng-jiao(Liaoning Vocational College of Ecological Engineering,Shenyang 110101,China)
出处
《中小企业管理与科技》
2020年第23期86-87,共2页
Management & Technology of SME
关键词
财务会计
管理会计
转型现状
优化策略
financial accounting
management accounting
transformation status
optimization strategy
