Abstract: With the corporate accounting information systems, and the development, the state of the accounting work management concepts, tools, content and requirements of the adaptive changes in accounting regulations, the accounting system, accounting standards have also made corresponding adjustments, which requires the accounting officer to face new situations and new problems either discouraged, do not be discouraged, to dare to practice, continuous improvement and development in order to work out a new era of innovation accounting work.
Keywords: accounting management, science policy, innovation
To practice the spirit of innovation is that people rely on to produce a bold practice, continue to forge ahead, positive spiritual force beyond self, such as people's curiosity and interest in new things, different sensitivity and curiosity, dedication for true knowledge pursuit attitude, etc., innovative spirit is the driving force of human progress and development. As enterprises accounting information systems, and the development, the state of the accounting work management concepts, tools, content and requirements of the adaptive changes in accounting regulations, accounting system, accounting standards have also made corresponding adjustments, which requires accounting personnel faced with new situations and new problems either discouraged, do not be discouraged, we must dare to practice, continuous improvement and development in order to work out a new era of innovation accounting work below in conjunction with their actual work on to talk about this issue.
A profound understanding of the meaning of accounting management
The so-called science is an accounting management to enhance economic efficiency for the purpose of funding targeted logistics, accounting management to clarify the basic theories and methods of applied economics and management. Enterprise capital movement as the core content, in order to raise funds, delivery, cost, revenue and distribution as a framework to explain the basic concepts of financial management, management principles, management systems and other theoretical issues as well as forecasting, decision making, planning, control, analysis and other business methods. For most companies, the traditional accounting functions has been unable to adapt to the needs of enterprise development, so the accounting management innovation, accordingly also changed its meaning. terms of an enterprise, the basic contents of the accounting work is to generate, provide true and complete accounting data, we can say Basic Accounting determines the level of normative accounting practices and accounting information quality level, but the level of basic accounting work is not only interested in internal organizational operations have an impact, it will effectively use accounting information users the legitimate interests of accounting information have a direct impact. grasp the financial management of the various business methods, learn to use the knowledge and skills of financial management for the business strategy and operational decision-making. Through this course of study to master the basic theory of modern financial management, have engaged in economic management financial management necessary business knowledge and ability to work.
Second, the production of modern management accounting
Modern management accounting is the accounting system from the traditional separation, tied with financial accounting, focusing for the enterprises to improve management, improve economic asset servicing information systems. Formation and development of modern management accounting experienced executive management accounting and decision management accounting two stages. executive management accounting began in the late 1920s, its predecessor is the cost accounting. decisional management accounting based on modern management science, based on the formation of the historical conditions at that time to adapt and develop. Links to free paper download Center http://eng.hi138.com
Third, accounting management innovation strategy
1 management accounting innovation management information system to improve the development of accounting determines whether it is ABC, ABM, ABB or comprehensive Balanced Scorecard, a fundamental breakthrough in the original management accounting information system depends, more attention to management accounting management of nature, attention to mining enterprise information management operations connotation, from the application point of compliance management accounting process information, thereby improving the quality of management accounting information, if relying solely on the set of external financial accounting financial statements / reports to disclose for the purpose of information systems is impossible to achieve the above results and only rely on management accounting information system for effective re-design, to form internal and external trading activities centered on three-dimensional information framework, in order to fundamentally solve the development of management accounting Problems in this three-dimensional information systems, each intersection is a corporate control centers, including comprehensive financial accounting heavy, management accounting gravimetric analysis, the two were actuated, complement each other. Currently, China's enterprises in the use of the technical aspects of management accounting There is no insurmountable obstacles, the key is how to make the enterprise was founded to promote the use of management accounting systems and awareness of management accounting information, as management accounting management accounting innovations only means of development, truly promote the development of enterprise management should also be derived from the intrinsic power. (2) to build dynamic accounting management system.
Dynamic enterprise accounting accounting management system is an important part of management. Closely integrated enterprise companies need each period and accounting operations work, based on the traditional business accounting management system builds on Dynamic sound accounting management system. Meanwhile, to further increase the dynamic enforcement of accounting management system, through the full implementation of the dynamic enterprise accounting management system is not only able to promptly correct the corporate accounting inadequacies exist and take timely and effective response measures to promote the scientific work carried out corporate accounting, rationality, on the other hand, the modern enterprise accounting management system improvement is a sound management system and found that the problem of inadequate circulation and management process, which along with corporate accounting management work, will reach a dynamic, always check corporate accounting work, and promote the purpose of accounting management system is perfect, so that the accounting management system is a dynamic enterprise accounting management an integral part of its scientific management to promote enterprise accounting plays a vital important positive role.
3 have the idea of sustainable development when the global energy problem has become increasingly prominent, all companies have to be based on the development of the strategic objectives of sustainable development, the so-called sustainable development refers not to the expense of sacrificing the interests of future generations to meet the needs of contemporary people. sustainable development concept, highlighting the wealth preservation of the integrity and interests of modern economy, the competitive environment faced by enterprises and gradually, corporate decision-makers should learn lessons from the past, seriously appreciate the modern accounting management concept of sustainable development, making use of the principles guiding the whole process, making enterprises towards the goal of sustainable development.
In short, corporate governance and management accounting between them there are important linkage between the company's internal governance and external governance to enhance the rationalization of management accounting information led to huge demand for corporate governance, management accounting information needs for corporate finance work to promote and researchers continually improved and innovative management accounting and management accounting continue to update and change, is very conducive to perfect the corporate governance, thereby forming a cycle and mutual restraint systems to carry out corporate governance can not just take into account the accounting information that part of the system to provide information, but also should focus on taking into account the management accounting information system can provide the appropriate information to each other only to combine the above two, will be conducive to further improve corporate governance. Links to free download http://eng.hi138.com