近年来,财政部正致力于管理会计体系建设工作,图书出版企业会计工作也正面临转型,尽管现阶段很多会计工作还是以事后结算的财务会计为主,但随着管理层理念的转变、会计工作重心的变化、部门职能的进一步梳理、信息系统的建设和创新,出版企业会计工作必定会逐步完成从财务会计向管理会计的转型。 In recent years, the Ministry of Finance is devoted to the management accounting system construction work, the book publishing enterprise accounting work also is facing the transformation, although at this stage a lot of accounting work still takes the post-settlement financial accounting as the main, but with the change of the management concept, the accounting Changes in the focus of work, the further sorting out of departmental functions, the construction and innovation of information systems, and the publishing enterprise accounting work will surely gradually complete the transition from financial accounting to management accounting.