Experimental study of corporate finance how to keep pace with the times to realize the transformation to management-oriented accounting

I. Guiding the person in charge of the enterprise to change the accounting concept, and promoting the combination of accounting and management

In most enterprises, the person in charge of the enterprise (leader) plays a key role in the enterprise's major decision-making; in order to promote the transformation of financial accounting to managerial accounting, the first thing we need to do is to guide the person in charge of the enterprise to change their own accounting concepts, and to enhance the degree of importance they attach to the function of management accounting.

Specifically, on the one hand, the person in charge of the enterprise should pay attention to self-improvement and improvement, actively participate in the training related to management accounting knowledge, understand the operating mechanism of the enterprise's business activities and capital movement and the relationship between the two, and make it clear that the accounting system and the combination of the enterprise's operation and management of the importance of the necessity of the accounting system, so as to improve their own management level, and to change the original accounting concepts; On the other hand, the person in charge of the enterprise should actively introduce professional management accounting. On the other hand, enterprise leaders should actively introduce professional management accounting talent, financial workers appropriate "decentralization", the establishment of a sound management accounting system for enterprises, so that financial workers to better financial work and enterprise management work combined to better enterprise accounting and forecasting for the long-term development of enterprises to develop a reasonable, scientific and strategic goals and development planning. The strategic objectives and development planning.

II. Strengthen the training of professional management accounting talents, and comprehensively improve the comprehensive quality of accounting personnel?

Human resources are the most important resources of any organization and institution, therefore, in the process of promoting the transformation of financial accounting to management accounting, we should give full play to the role of human resources. As analyzed above, the current enterprise financial workers generally have a comprehensive quality is not high, that is, the lack of appropriate business management knowledge. Therefore, enterprises should first strengthen the professional management accounting daily training, comprehensively improve the comprehensive quality of accounting staff.?

Specifically, the enterprise should be based on the professional level and knowledge density of financial staff to carry out specialized training activities. For enterprise financial staff skilled accounting business, and enterprise management awareness of the problem of weak, to carry out specialized management thinking and management training and guidance, to guide the financial staff to master the application of management accounting software, so that the financial staff of the enterprise better financial work and management work combined to promote the overall level of management and development potential of the enterprise to improve.

Third, increase the application of accounting management software to improve the level of computerization?

It is undeniable that the accounting management software and accounting management models, methods in the daily operation and management of enterprises and accounting business are applied less, which is extremely unfavorable to the transformation and realization of management accounting. Therefore, enterprises should pay full attention to the application of these accounting management software and management models, as far as possible to improve the level of computerization of enterprises.?

Specifically, the enterprise can establish the corresponding local area network, and the establishment of the enterprise's own accounting management database, the use of the whole network of joint systems and specialized management accounting software for the enterprise into the development of raw information for reasonable and efficient collection, collation, processing and accounting. At the same time, the enterprise should improve the level of computerized accounting as much as possible, the enterprise accounting set in the fast, efficient operation system, reduce the subjectivity and arbitrariness of manual operation, improve the overall accuracy of accounting and management intensity, in order to strengthen the application of computer technology in the enterprise accounting system.

In short, in today's increasingly competitive market, to promote financial accounting to the management of accounting changes in the long-term development of enterprises has great value and significance. However, this transformation needs to go through a long-term stage, it is impossible to be achieved overnight, in addition to increasing the construction efforts at the level of the ideology of the person in charge of the enterprise, the training and education of the enterprise's financial staff, the improvement of the level of management accounting software and computerization is also indispensable; at the same time, in the process of the transformation, the enterprise still needs to constantly put forward new strategies and new measures to promote the new development of management accounting construction business, new The new development of management accounting is a new leap.