随着现代信息技术的不断发展与变化,企业的会计模式开始由传统手工操作变成新颖的计算机操作,而会计的职能也随之而发生变化,职能不再局限于核算型,开始向管理型发展。本文初步阐述管理型会计的新型职能,进一步探讨会计由核算型向管理型转换的方式以及在转换过程中应该要注意的问题,讨论如何在企业财务体系中让管理型会计发挥更多的作用。 With the continuous development and change of modern information technology, the accounting mode of enterprises begins to change from traditional manual operation to novel computer operation, and the functions of accounting change accordingly. The function is no longer confined to accounting type, development of. This paper initially expounds the new functions of management accounting, discusses the ways of accounting conversion from accounting to management and discusses the problems that should be paid attention to in the process of conversion, and discusses how to make management accounting play more roles in the corporate finance system.