论文部分内容阅读
核算会计与管理会计有着最为密切的联系,管理型会计决策是建立在核算会计提供的财务会计信息的基础之上的,只有核算会计提供真实、准确、及时的财务方面的信息,管理性会计决策的水平才会得到提高。在社会经济飞速发展的今天,已核算为基础的会计也不能满足现代经济的发展需求了,因此,实现核算型会计向管理型会计的转型成为一种必然的趋势。基于此,本文对核算型会计向管理型会计的转化相关方面的问题进行了探究,旨在为会计的转型提供参考建议。
Accounting accounting and management accounting are the most closely linked, management accounting decision-making is based on the accounting and accounting information provided by the financial accounting basis, accounting accounting only provides true, accurate and timely financial information, management accounting decision-making The level will be improved. Nowadays, with the rapid development of social economy, accounting accounting has not been able to meet the needs of the development of modern economy. Therefore, the transformation from accounting accounting to management accounting becomes an inevitable trend. Based on this, this paper probes into the related aspects of conversion from accounting accounting to management accounting, aiming to provide reference for accounting transformation.