随着我国经济发展从依赖增加经济要素投入的“资源禀赋”向提高经济要素生产率的“能力禀赋”转变,企业管理必须从粗放型管理向集约型管理转型。伴随企业管理转型的需要,企业会计工作从以财务会计为主的核算型会计向以管理会计为主的管理型会计转变。系统目标决定系统运动轨迹。企业会计实务工作必须有明确的会计转 As China’s economic development changes from “resource endowment” that depends on increasing investment in economic factors to “endowment of talent” that enhances economic factor productivity, enterprise management must be transformed from extensive management to intensive management. With the need of enterprise management transformation, enterprise accounting changes from accounting accounting mainly to financial accounting to accounting management-based management accounting. System objectives determine the system trajectory. Enterprise accounting practice must have a clear accounting turn