摘要
通过对“大会计”各分支 :财务管理、管理会计及财务会计各自的特点与职能的界定 ,建议企业的财务管理、管理会计部门应与财务会计部门分设 ,并指出财务管理与管理会计属于企业内部事务 ,将其排除在本篇讨论范围之外。然后 ,提出了会计管理体制市场化解决方案 :先分析其理论依据 。
The first part of this article distinguishes the features and functions of the several branches of 'big accounting' standpoint:financial management,management accoungting and financial accounting,suggests business to set up separately this three departments and removes financial management department and management accounting department out of the range of this article because they are internal work for an business.Then puts forward the innovation thought financial accountant tends toward market:the author analyses its theory basis,puts forward detailed project and discusses its feasibility.
出处
《黑龙江财专学报》
2001年第5期20-32,共13页
Learned Journal of Heilongjiang Finance College
关键词
财务会计
会计监督
管理体制
市场化
企业会计
financial accounting
account control
beyond property right argument
