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随着经济体制改革的不断深入和企业经营管理的“转轨变型”,会计改革也正在深化发展。如何适应这一新的形势?这就要求我们每一个会计人员要有充分的思想准备。笔者认为:要把会计改革引向深入,提高企业的财会管理水平,首先必须使每一个会计人员在思想观念上有所更新,并在实际工作中有所转变、有所突破。下面,主要从四个方面谈谈会计人员的观念更新与工作转变,意在抛砖引玉。一、树立管理会计观念。管理会计是现代化会计管理的产物。它与我国传统会计是有所区别的。传统会计的特征是“单纯核算型”。它
With the continuous deepening of the reform of the economic system and the “transitional transformation” of business management, the accounting reform is also deepening. How to adapt to this new situation? This requires that each of us accountants have adequate mental preparation. The author thinks: In order to divert the accounting reform deeply and improve the management level of the enterprise, we must first make every accountant update his ideas and concepts, and make some changes in the actual work and make some breakthroughs. The following, mainly from four aspects of accounting personnel to update their ideas and work changes, intended to start a discussion. First, establish a management accounting concept. Management accounting is the product of modern accounting management. It is different from our traditional accounting. The traditional accounting is characterized by “simple accounting.” it