企业内部核算会计向管理会计转型思考

Thinking of Transition of Business Accountant to Management Accountant in the Enterprise

在现代企业改革与发展中,核算会计逐渐转型为管理会计,转型的原因有传统核算会计职能的局限性,也有核算会计所涉及到的知识技能不足等问题。要研究核算会计转型之后所带来的相关问题,并提出企业会计由核算会计向管理会计转型的思考。

In the reform and development of the modern enterprise,business accountant has gradually transits to management accountant.Because traditional business accountant has the limitation,and the insufficient knowledge and skills of business accountant.The research analyzes the related problems of the transition,and proposes the thinking of the transition of business accountant to management accountant.