国企财务会计向管理会计转型的思考

Reflections on the Transformation from Financial Accounting to Management Accounting in State-Owned Enterprises

在当今的各大企业管理之中,会计充当了很重要的角色。过去会计的工作大多局限在处理企业的各项财务工作上,对于其他的管理程度较小,几乎不参与企业大多数的建议发表。然而在对会计专业进行管理时,明确提出会计在企业的运行过程中需要对所有的数据作出一个详细的资料报告进行分析,及时参加企业的各项管理经营以及其他工作,要为企业的未来发展提供更多的运营建议。基于此,论文对国企财务会计向管理会计转型进行了探讨,以供参考。

In today's big business management,accounting has played a very important role.In the past,the work of accounting was mostly confined to dealing with the financial work of the enterprise,and the management degree of other works was relatively small,so it almost did not participate in the publication of most of the suggestions of the enterprise.However,in the management of the accounting profession,it is clearly proposed that accounting needs to make a detailed information report for analysis of all data in the operation process of the enterprise,timely participate in the management and operation of the enterprise and other work,so as to provide more operation suggestions for the future development of the enterprise.Based on this,this paper discusses the transformation from financial accounting to management accounting in state-owned enterprises,for reference.