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如何在做好财务会计的基础上发挥企业会计的管理职能探讨

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摘要 中国的企业在不断发展的社会经济环境中,要提高环境适应能力并在行业竞争中发挥自身的优势,就需要将管理企业会计的管理职能充分发挥出来.传统的会计活动即便是对企业的资金运行管理具有一定的管理作用,但是,与企业的发展需求很难适应.必要提升管理企业会计活动的价值创造力,就要基于财务会计对管理企业会计的职能以高要求.本论文针对在做好财务会计的基础上发挥企业会计的管理职能的相关问题进行研究.
作者 张玉莲
出处 《经济视野》 2017年第14期66-66,共1页 Economic Vision
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