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随着我国社会主义市场经济体制的逐步建立,加强企业管理特别是企业内部会计管理,正在被越来越多的人所认识,同时也被越来越多的成功实践所证明,会计管理区别于其他各项管理的一个重要特点,是会计管理是以价值形态出现的,或者说是以货币形态为主的管理活动。这种管理活动,渗透和贯穿到一切经济管理活动中,各种实物形态的管理活动不仅最终都要通过会计的方法来反映成果,接受检验,而且在每项活动中都离不开伴随实物运动的资金运动。因而可以说,会计管理是一切管理活动共同的基础,是贯穿于各项管理活动之中的一条主线。会计管理的特点是从资金、价值角度把握企业的生产经营
With the gradual establishment of China’s socialist market economic system, strengthening management of enterprises, especially internal accounting management, is being recognized by more and more people and is also proved by more and more successful practices. Accounting management differs from that of An important feature of other management is that accounting management emerges in the form of value, or in the form of monetary management activities. Such management activities permeate and penetrate into all economic management activities. The management activities of various physical forms not only ultimately reflect the results through accounting methods, but are tested and can not be separated from the activities of physical movement The capital movement. Therefore, it can be said that accounting management is the common foundation of all management activities and is the main thread running through various management activities. Accounting management is characterized by capital, value perspective of production and operation of enterprises