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随着全球经济的变化和我国经济结构的调整,会计行业职能和领域已经发生了重大的变化。2016年财政部发布的《会计改革与发展“十三五”规划纲要》中指出要在“十三五”时期全面实施会计人才战略,以创新引领会计信息化,推进管理会计体系建设与应用,提升价值创造能力,促进会计工作转型升级。可见,财务会计向管理会计转型已经成为一个引人注目的转变趋势。
With the changes in the global economy and the adjustment of China’s economic structure, significant changes have taken place in the functions and fields of the accounting profession. In the “13th Five-Year Plan” of “Accounting Reform and Development” promulgated by the Ministry of Finance in 2016, it is pointed out that it is necessary to fully implement the accounting talent strategy in the “13th Five-Year Plan” period, innovate to lead the accounting informationization and advance the management accounting system Construction and application, enhance the value creation ability, and promote the transformation and upgrading of accounting work. Visible, financial accounting to management accounting transformation has become a dramatic trend of change.