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目前社会经济的发展和改革的步伐已经越来越快,对于会计核算的要求也出现了新内容。在会计核算的活动中具体的表现就是核算型会计已经不能满足当下的经济发展的要求。因此,核算型会计向管理型会计的转化就是当下经济发展改革的一项重要内容。但是,要实现核算型会计向管理型会计的完美转换需要注意的事项有很多,同时,我国目前面临的问题以及改革的过程中存在的缺陷也有很多。因此,本文着重讨论在我国当前的核算型会计向管理型会计转换的过程中如何实现比较完美地转换并针对此问题提出相应的建议。
At present, the pace of social economic development and reform has been getting faster and faster, and new requirements have emerged for accounting requirements. The specific performance in the accounting activities is that accounting-type accounting can no longer meet the current requirements of economic development. Therefore, the conversion from accounting accounting to management accounting is an important part of the current economic reform. However, there are many things that need to be noticed in order to realize the perfect conversion from accounting accounting to management accounting. At the same time, there are many problems in our country as well as the defects in the process of reform. Therefore, this article focuses on how to achieve a more perfect conversion in the process of current accounting-based accounting to managerial accounting in our country and put forward corresponding suggestions on this issue.