浅析基于会计本质的管理会计定位与变革  

The Position and Reform of Management Accounting Based on Accounting Essence

作　　者：张英 

机构地区：[1]景津环保股份有限公司,山东德州253034

出　　处：《中小企业管理与科技》2018年第1期56-57,共2页Management & Technology of SME

摘　　要：伴随着经济全球化时代的来临,管理会计作为企业开展财务管理活动的重要手段,所发挥的作用越来越大。通常情况下,管理会计工作的内容是通过一系列的方法进行日常财务数据的加工整理,然后将其中有价值的信息为企业经营决策者提供出来,用以提升企业经济效益。鉴于此,论文从会计本质的角度进行管理会计的定位分析,并同时进行了管理会计变革的相关研究,旨在帮助管理会计行业提升财务管理水平。With the advent of the era of economic globalization, management accounting has played an increasingly important role as an important means for enterprises to carry out financial management activities. Under normal circumstances, the content of management accounting work is to process and collate the daily financial data through a series of methods, and then provide valuable information for business decision-makers to enhance the economic efficiency of enterprises. In view of this, paper analyzes the positioning of management accounting form the perspective of the nature of accounting management, and researches the reform of management accounting, aiming to improve the management level of accounting management in management accounting industry.

关 键 词：会计本质 管理会计 财务管理 

分 类 号：F234.3[经济管理—会计学]