论文部分内容阅读
管理会计是现代企业之中不可或缺的一个重要职位,与财务会计的工作职能不同,管理会计的工作范围比财务会计的工作范围大,同时其工作内容也更为丰富,但是两种会计人员对于现代企业的重要性却是同等的,财务会计的工作更为基础,管理会计很多工作都需要以财务会计提供企业财务信息为基础。为了提升管理会计人员的工作质量,企业逐渐将绩效评价系统添加到管理会计人员的工作考察体系之中,同时管理会计也能够对企业建设的整体性的绩效考核系统发挥作用。本文对绩效评价系统以及管理会计工作的具体情况进行研究。
Management accounting is an indispensable modern enterprise an important position, and financial accounting job functions are different, management accounting scope of work than the scope of financial accounting, and its work content is also more abundant, but the two accounting personnel The importance of modern enterprises is the same, more basic work of financial accounting, management accounting a lot of work needs financial accounting to provide financial information based on the enterprise. In order to improve the quality of the work of management accounting staff, the enterprise gradually adds the performance evaluation system to the work accounting system of the management accounting staff, and the management accounting can also play a role in the overall performance appraisal system of the enterprise construction. This paper studies the performance appraisal system and the specific situation of management accounting work.