论现代企业的管理会计

会计工作是经济管理工作的重要基础。随着社会主义市场经济的发展,会计工作出现了许多新情况、新问题和新要求。在计划经济体制下,应建立与企业制度相适应的管理会计,而在市场经济环境下,市场竞争的外部压力转化为企业内部的动力是管理会计产生、发展和备受重视的源泉。

Accountancy is the important foundation of the economic management. With the development of socialistic market economy, the accountancy appears a lit of new situation, problem and demands. Under the system of the planned economy ,managerial accountants should be founded according to the system of the enterprise. While under the circumstances of the market economy, the outer pressure of the market' competition transforms to the managerial accountants origin, development and why it is taken seriously.