摘要
财务信息化在财务会计向管理会计转型中加快了其转型步伐,为财务会计向管理会计转型提供了有力支撑,使财务会计原有的会计职能发生转变。管理会计与财务会计的主要区别在于工作侧重点不同和信息质量特征有所差异。分析了财务会计向管理会计转型的策略,如建设高素质的管理会计人才队伍,加大对管理会计的研究力度,在财务会计工作中融合管理会计的思想,以加快财务会计向管理会计转型的步伐。
This paper introduces the role of financial informatization in the transformation from financial accounting to management accounting,such as accelerating its transformation,providing strong support for the transformation from financial accounting to management accounting,and transforming the original accounting functions of financial accounting. The main difference between management accounting and financial accounting lies in the different emphasis of work and the different characteristics of information quality. It analyses the strategies for the transformation of financial accounting to management accounting,such as building a contingent of high-quality management accounting talents,intensifying the research on management accounting,and integrating the ideas of management accounting in financial accounting to accelerate the transformation of financial accounting to management accounting.
作者
吴坤璞
WU Kun-pu(Heilongjiang Agricultural Reclamation Management Cadre College,Harbin 150001,China)
出处
《黑龙江科学》
2019年第11期128-129,共2页
Heilongjiang Science
关键词
财务信息化
财务会计
管理会计
转型
Financial informatization
Financial accounting
Management accounting
Transformation
