摘要
传统的财务会计只是应付于核算,但财务管理的目标是要把企业的利润最大化,这才是企业的最终目标,要分清二者的区别的同时,更主要的是发挥管理会计的作用,真正行使其职能。
The traditional financial accounting is to meet the accounting, but the goal of financial management is to maximize the profits of enterprises, which is the ultimate goal of the enterprise. To distinguish the difference between the two, at the same time, the more important thing is to play the role of management accounting and realize the real exercise of their functions.
出处
《价值工程》
2010年第36期3-4,共2页
Value Engineering
关键词
会计职能
转变
核算型
管理型
accounting functions
changes
check type
management type
