企业会计管理职能浅析  

On the Functions of Enterprise Accounting Management

作　　者：高鑫[1] 王嵩煜 GAO Xin;WANG Songyu(Qingdao University of Technology,Linyi 273400)

机构地区：[1]青岛理工大学,临沂273400

出　　处：《现代制造技术与装备》2020年第12期208-209,共2页Modern Manufacturing Technology and Equipment

摘　　要：在传统理论中,企业会计作为“过程的控制和观念总结”,具有会计核算和会计监督两项基本职能。随着社会的不断发展,企业会计在预测发展前景、参与企业决策、评价经营业绩等企业管理方面的职能不断被挖掘,得到越来越充分的发挥。同时,管理会计与财务会计二者相辅相成、不可分割的依存价值也逐渐显现。本文从当代经济发展环境出发,分析了企业会计管理职能的特征、问题和优化方式。In the traditional theory,enterprise accounting,as“process control and concept summary”,has two basic functions:Accounting and accounting supervision.With the continuous development of society,the functions of enterprise accounting in predicting the development prospects,participating in enterprise decision-making,evaluating business performance and other aspects of enterprise management have been continuously explored and brought into full play.At the same time,management accounting and financial accounting complement each other,inseparable value is also gradually emerging.Starting from the contemporary economic development environment,this paper analyzes the characteristics,problems and optimization methods of enterprise accounting management function.

关 键 词：会计 管理职能 信息化 

分 类 号：F275.2[经济管理—企业管理]