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随着我国经济发展水平的不断提升,工商管理会计开始逐渐由以往的核算型向当前的管理型转变。核算型工商管理会计的主要工作任务是进行事后管理,通过对各种账目的登记与记录核算成本,来实现对工商部门的工作进行反映监督。而管理型现代型会计主要是在事前进行预测,实现对财务流向的控制以及对财务可行性的分析,从而起到监督调控的作用。本文就以工商管理会计从核算型向管理型的转变为研究对象,分析这一转变的重要意义,并有的放矢地提出促进这一转变过程的措施,希望能够以此为工商行政行业未来更好的发展助力。
With the continuous improvement of the level of economic development in our country, the accounting for business administration has gradually shifted from the accounting type in the past to the current management type. Accounting The main task of business accounting is to conduct post-management, through the registration of various accounts and record the cost of accounting, to achieve the business sector to reflect the work of supervision. The management of modern accounting is mainly in advance to predict, to achieve the control of financial flows and financial feasibility analysis, which play the role of supervision and control. This article takes the change of accounting of business administration from the accounting type to the management type as the research object, analyzes the significance of this change, and puts forward some measures to promote the process of change in a targeted manner. I hope this can be the better future for the industry and commerce administration Development help.