财务会计向管理会计转型的若干思考

Some reflections on transformation from financial accounting to management accounting

财务会计的主要工作是做好财务数据的整理,而管理会计则将提高经济效益作为主要目标。传统的财务会计与管理会计之间具有相似之处,但在行业发展过程中,财务会计应积极学习管理知识,以提高企业经济效益为目标,转型为管理会计,为企业规模的扩大助力。分析企业财务会计向管理会计转型的必要性,提出财务会计工作面临的难题及财务会计向管理会计转型的策略。

The main job of financial accounting is to do a good job of collating financial data,while management accounting is to improve economic efficiency as the main goal.There are similarities between traditional financial accounting and management accounting.However,in the process of industrial development,financial accounting should actively learn management knowledge,aim at improving the economic efficiency of enterprises,transform it into management accounting,and help expand the scale of the company.It analyzes the necessity of the transformation of enterprise financial accounting to management accounting,puts forward the difficulties faced by financial accounting work,and puts forward the strategy of transforming financial accounting into management accounting.