企业财务会计向管理会计转型的问题及对策研究

Research on Problems and Countermeasures of Transformation from Financial Accounting to Management Accounting in Enterprises

随着我国越来越多企业实现了集团化经营、大规模化生产、业务国际化、管理精细化,加剧了企业间的外部竞争,对企业内部治理提出了更高的要求。其中,财务会计作为企业内部治理的重要组成部分,已经跟不上企业外部竞争的变化,使企业处于竞争劣势。管理会计作为能够有效提高企业内部治理能力的手段,在一定程度上有助于企业扳回因财务会计造成的竞争劣势。因此,论文主要探讨企业财务会计在向管理会计转型过程中遇到的问题,并针对性地提出解决办法,以期为在转型过程中出现类似问题的企业提供有效的参考,帮助其顺利转型。

As more and more enterprises in China have realized collectivized operation,large-scale production,internationalization of business and fine management,the external competition between enterprises has intensified and higher requirements for internal governance of enterprises have been put forward.Among them,as an important part of enterprise internal governance,financial accounting has been unable to keep up with the changes of external competition,so that enterprises are in a competitive weakness.Management accounting,as a means to effectively improve the internal governance ability of enterprises,helps enterprises to recover the competitive weakness caused by financial accounting to a certain extent.Therefore,this paper mainly discusses the problems encountered in the process of transformation from financial accounting to management accounting,and puts forward targeted solutions,so as to provide effective reference for enterprises with similar problems in the process of transformation,and help their smooth transformation.