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在当前的知识经济时代,企业发展对于信息的需求不断提高,会计的管理工作也出现了新的内容。传统的会计管理工作,针对的主要是企业的内部管理,通过对生产经营成本的控制和资金的合理配置,实行会计管理的目标。但是在新的形势下,这样的会计管理方式暴露出许多的不足和漏洞。结合当前会计管理工作的发展趋势,对会计核算的职能变化进行了阐述,并分析了会计核算与会计管理一体化的发展趋势。
In the current era of knowledge-based economy, the demand for information for the development of enterprises has been continuously improved, and new contents have also emerged in the management of accounting. The traditional accounting management is mainly aimed at the internal management of the enterprise. Through the control of production and operation costs and the rational allocation of funds, the objective of accounting management is implemented. However, in the new situation, such accounting management exposes many deficiencies and loopholes. Combined with the current development trend of accounting management, this paper expounds the changes of accounting functions, and analyzes the development trends of the integration of accounting and accounting management.