试论财务会计中介化 管理会计企业化的若干问题

Financial Accounting Intermediary and Administrative Accounting Management

现代会计“双重”受托关系下的会计立场 ,使现代会计须分解为“中介化的财务会计”和“企业化的管理会计” ,中介化以后的财务会计人员 ,就成为类似于注册会计师或律师的财务会计数据处理人员。企业化的管理会计 ,使原来隶属于企业从事非财务会计活动的会计人员 ,实现会计角色的“回归”。使管理会计人员竭其所能对企业整个经营管理活动的过程进行预测、决策和监控 ,为企业管理出谋划策 。

The accounting stand of modern accounting with 'double'entrusted relation makes itself be divided into 'intermediary of financial accounting'and 'management administrative accounting'.After the intermediary,the financial accountants will become data processing staff similar as registered accountants.The management administrative accounting makes the non-accounting person to play a role of the accounting.and also make the management administrative accountings to do their best to forecast?make policy?supervise and plan sth. for management action?in order to make full use of the management administrative accounting in the enterprise management.