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Home > Wen Yuan (Primary School Edition) > 2021 No.06 > 论新形势下财务会计向管理会计转型路径研究

  • 论新形势下财务会计向管理会计转型路径研究

    Author(s)：

    成晓明

    Publication Title：

    Wen Yuan (Primary School Edition) 2021 No.06

    Affiliations：

    首都医科大学附属北京儿童医院 北京 100000

    Abstract：

    在社会经济日益革新中，传统意义上的财务会计逐渐无法满足现代化的企业发展需求，管理会计的地位得到了提升，其所拥有的管理职能和积极作用也得到了充分体现。但从当前企业运行情况来看，财务会计依旧是企业建设运行的核心内容，这样不仅限制了会计作用的全面发挥，还阻碍了企业经济的革新运行。因此，本文在了解企业财务会计和管理会计之间的关系后，根据实际企业建设革新方向，深入探讨如何在新形势下从财务会计转型为管理会计。

    Keywords：

    新形势；财务会计；管理会计；转型

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    [1] 成晓明.论新形势下财务会计向管理会计转型路径研究[J].Wen Yuan (Primary School Edition),2021(06),.

文渊(小学版)
Wen Yuan (Primary School Edition)

Language: 中文

CN：11-9274/G

ISSN：2096-6261

Publication Frequency: 月刊

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