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2015年是落实《关于全面推进管理会计体系建设的指导意见》(简称《指导意见》)的开局之年。作为身处会计工作第一线的企业类会计领军(后备)人才,时代既给予了我们参与这一轮管理会计变革的历史机遇,也要求我们能够率先垂范、迎难而上,承担起引领会计职能转型的重任,实现既彰显中国特色又融入国际主流的管理会计变革之梦。1.圆梦路径之一:增强“走出去”的意识,做职能转型的先行者。财务会计主要服务于所有者或投资
2015 is the first year of implementation of the Guiding Opinions on Promoting the Construction of a Management Accounting System (the Guidance Opinion). As the leading (reserve) talent of enterprise accounting in the forefront of accounting work, the times have not only given us the historical opportunity to participate in this round of management accounting reform, but also require us to take the lead in setting foot in the face of difficulties and take the lead in accounting The task of functional transformation, to achieve both the Chinese characteristics and integration into the international mainstream management accounting reform dream. 1. One of the dream path: to enhance “go out ” awareness, to become the forerunner of functional transition. Financial accounting mainly serves the owner or investment