摘要
新形势下,现代化管理和会计相互融合之后,就形成了行之有效的管理会计。企业现代化管理的过程中,需要在管理会计的作用下,进行对应的预测、决策、规划、控制和考核等工作,这样才能顺应时代的发展需求,不断地提高企业的经济效益与社会效益。另外,随着人们生活水平的日益提升,企业对财务人员综合型能力的需求也上升了一个重要的高度。从传统的"账房先生",向着"战略性财务管理者"的方向进行延伸。因此,想要构建与社会主义市场经济体制相适应的管理会计体系,那么就需要探究管理会计教学现状,以CIMA(国际事务的管理会计师)人才培养为导向,对教学进行有效的改革,分析问题,探究成因,制定合理的解决措施,以此来满足社会经济的发展需要。
Under the new situation,after the integration of modern management and accounting,effective management accounting has been formed.In the process of modern enterprise management,it is necessary to carry out corresponding prediction,decision-making,planning,control and assessment under the role of management accounting,so as to meet the development needs of the times and constantly improve the economic and social benefits of enterprises.In addition,with the improvement of people’s living standard,the demand of enterprises for comprehensive ability of financial personnel has also risen to an important height.From the traditional"Mr.Accountant"to the direction of"strategic financial managers".Therefore,in order to construct a management accounting system suitable for the socialist market economy system,we need to explore the current situation of management accounting teaching,take the training of CMA(management accountants for international affairs)as the guidance,carry out effective reform of teaching,analyze problems,explore the causes,and formulate reasonable solutions.In order to meet the needs of social and economic development.
作者
陈辉
屈海群
CHEN Hui;QU Haiqun(School of management,Guilin Institute of Aerospace Technology,Guilin Guangxi,541004,China)
出处
《创新创业理论研究与实践》
2020年第2期162-163,共2页
The Theory and Practice of Innovation and Enterpreneurship
基金
2017年度广西教育厅一般项目A类课题“基于CIMA管理会计人才培养的应用型本科财务管理专业教学改革与实践”(项目编号:2017JGA329)的阶段性成果.
关键词
CIMA
财务转型
管理会计
CIMA
Financial transformation
Management accounting
