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随着市场经济的发展,企业管理会计的作用和地位已逐渐得到企业的认识和重视。企业在长期生产经营过程中,形成了一整套的财务会计管理和行为规范,发挥了财务信息系统在企业管理中的神经中枢和经济活动的数据中心的作用,而内部控制制度的建设和健全是提高会计信息质量的重要手段。本文就从企业管理会计的重要性以及加强内部报告会计的管理机制等各方面进行简单论述。
With the development of market economy, the role and status of the enterprise management accounting has gradually been recognized and valued by enterprises. In the course of long-term production and operation, the enterprise has formed a complete set of financial accounting management and code of conduct, played the role of the financial information system in the nerve center and the data center of economic activity in the enterprise management, and the construction and improvement of the internal control system are Improve the quality of accounting information is an important means. This article briefly discusses the importance of enterprise management accounting and the management mechanism of internal accounting reporting.