铁路企业财务会计向管理会计转型的探析

Analysis of transformation from financial accounting to management accounting in railway enterprises

自会计改革与发展"十三五"规划纲要公布以来,管理会计建设正式成为国家会计领域的战略目标,作为一门新颖实用的企业内部管理学科,管理会计受到各行业企业的重视.铁路企业顺势而为,正在逐步改变传统管理理念,实现财务会计向管理会计的转变.管理会计前瞻性、综合性的特点,要求财务人员在掌握财务核算技能的前提下,要真正实现业财融合,为企业服务.文章深入阐述管理会计在解析过去、控制现在和筹划未来等重要作用,从培养管理会计人才战略、财务人员转变观念主动作为参与企业经营管理和利用大数据等方面提出一些浅显的思考和措施.

Since the 13 th Five-Year Plan for Accounting Reform and Development was announced,the construction of management accounting has formally become a strategic goal in the field of national accounting.As a new and practical discipline of internal management,management accounting has been attached great importance by enterprises of all walks of life.Railway enterprises are changing their management concepts and realizing the transformation from financial accounting to management accounting.The foresighted and comprehensive characteristics of management accounting require financial personnel to understand production and operation on premise of Mastering Financial Accounting skills,and to truly realize the integration of industry and finance and serve enterprises.This paper expounds the important role of management accounting in analyzing the past,controlling the present and planning the future,and puts forward some simple thoughts and measures from the aspects of cultivating management accounting talents strategy,changing financial personnel is concepts and taking the initiative to participate in enterprise management and utilizing large data.