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现代财务会计是根据市场经济体制的需求,满足社会化大生产条件下产生的。它表现为企业是独立的法人实体,同时也是市场经济大环境下对企业主体的客观要求。财务会计的实际作用,直接反应了现代企业的核心竞争力。当前我国的经济发展与世界经济的融合程度不断加深,现代企业也在不断的推陈出新,逐步由传统财务会计制度向管理会计制度进行过度,一场现代企业中财务会计的革命同样悄然酝酿。这直接导致了财务会计发展的新趋势。本文通过对传统财务会计向管理会计的转变过程中,财务会计在现代企业中的发展方向和未来的展望作出讨论,以满足企业对此方面的要求。
Modern financial accounting is based on the needs of the market economy system, to meet the social conditions of production generated. It shows that the enterprise is an independent legal entity, but also an objective requirement of the main body of the enterprise in the market economy. The actual role of financial accounting, a direct response to the core competitiveness of modern enterprises. At present, the degree of integration of our country’s economic development and the world economy is constantly deepening. Modern enterprises are also continuing to make innovations. The gradual transition from the traditional financial accounting system to the management accounting system has also been quietly brewing in the revolution of financial accounting in a modern enterprise. This led directly to the new trend of financial accounting. In this paper, the traditional financial accounting to management accounting in the process of change, financial accounting in the modern enterprise development direction and future prospects to discuss in order to meet the business requirements in this regard.