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当前,管理会计为适应经济发展需要逐渐被人们所接受,正处于起步阶段。目前企业财务会计仍以核算会计为主,但现行的记账、算账、报账基础上的财务会计,已远远不能适应社会经济的发展。企业的经营发展更加需要管理会计的加入,与核算会计相结合,提高企业会计管理水平,更好地为企业服务,为企业管理者提供决策的协助,提高企业的竞争力。通过加强校内管理会计方面的校内实训课堂,培养更多的管理会计人才,是当前经济、社会发展的需要。
At present, the management accounting has gradually been accepted by people for its need of economic development and is in the initial stage. At present, the accounting and accounting of enterprises are still the main accounting, but the current accounting, accounting, financial accounting based on the reimbursement, far from being able to adapt to the social and economic development. Business management and development more need to join the management accounting, accounting and accounting combined to improve the accounting management of enterprises, to better serve the business, to provide business managers with the assistance of decision-making, improve the competitiveness of enterprises. By strengthening the on-campus training classes in management accounting in schools, it is necessary for the current economic and social development to train more personnel for management and accounting.