基于企业管理现代化的会计多元发展

Diversified Development of Accounting Based on EnterpriseManagement Modernization

企业层级管理组织的形成为企业管理现代化提供了硬件条件,企业管理理论的发展为企业管理现代化提供了软件条件,增强市场竞争能力与获利能力为企业管理现代化提供了强大动力。顺应企业管理现代化的需要,会计呈现出财务会计、责任会计、成本会计、决策会计、战略管理会计多元发展的格局;会计的功能作用正在从企业经营管理的局部拓展到企业经营管理的全局,从企业的内部拓展到企业的外部,从企业管理的战术层面提升到企业管理的战略层面。

The formation of enterprise hierarchical management organization provides hardware conditions,the development of enterprise management theory provides software conditions,and the enhancement of market competitiveness and profitability provides a powerful driving force for enterprise management modernization.To meet the needs of enterprise management modernization,accounting presents a pattern of diversified development of financial accounting,responsibility accounting,cost accounting,decision accounting and strategic management accounting.And the function of accounting is expanding from the local part of enterprise management to the overall situation,from the internal to the external,and from the tactical level to strategic level.