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How to write a traditional accounting limitations of the times and its reform essay

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Strategic management has become a necessity for enterprises to win in the highly competitive market environment, and accordingly, accounting from the traditional model to the strategic accounting model has become inevitable. In order to change the traditional accounting model, it is necessary to clarify the "stubborn problems" existing in the traditional accounting system and the direction of its development. The article discusses these problems.

I. Challenges of Strategic Management to Accounting

Enterprise is an organic system, which contains many subsystems at different levels and with different functions. According to the results of system theory research, the enterprise as a system to play an effective role in the premise that its internal subsystems can cooperate with the enterprise as a total system, coordination of interests and activities, and must be subject to the unified requirements of the total system.

Traditional accounting: a problematic system

Talking about adapting to the needs of strategic management of enterprises and the transformation and improvement of the accounting system, we can not help but review and examine some of the traditional accounting problems and dilemmas, in order to transform the traditional accounting system can be "the right medicine".

Problems of financial accounting. First, the reflection and disclosure of information is not comprehensive. Second, the quality of disclosure information is not high. First, the relevance of accounting information is not guaranteed.

2. Problems in management accounting. First, short-sighted, from the study of cost behavior within the enterprise, cost habits, limited to the short-term behavior of enterprises, the lack of long-term behavior, direction and strategy. Second, the method backward. Although management accounting has created a set of ex ante prediction, decision-making, planning, control methods, taking into account the strengthening of cost management, improve economic efficiency.

3. Cost accounting problems. First, cost calculation and management methods are backward. Secondly, the scope of cost analysis and control is too narrow.

Three, strategic accounting - the basic direction of strategic accounting reform

To adapt to the needs of the strategic management of enterprises, on the basis of the transformation of traditional accounting, we must establish a new accounting system. Because the new accounting system and traditional accounting is the biggest difference between it and the enterprise's strategic management towards the joint, so it can be called strategic accounting.

The basic characteristics of strategic accounting. Compared with the traditional accounting system, strategic accounting has the following significant features: (1) strategic accounting system has a stronger adaptability.

(2) The information provided is timely and strategically relevant. Strategic accounting system is not only the combination of strategy and accounting, but also the popularization and promotion of modern management techniques and tools in accounting.

(3) It is comprehensive in its coverage.

(4) Accounting management has a long-term nature.

2. The significance of the implementation of strategic accounting.

(1) Strategic accounting reflects the objective rules of accounting development, adapted to the requirements of the times. Driven by the accounting environment, accounting always follows the law of development from simple to complex, from low to high, from disorder to order.

(2) Strategic accounting helps the formulation, implementation and tracking of corporate strategy, and improves the effectiveness of corporate strategic management.

The birth of strategic accounting is a major change in the field of accounting, which injects fresh blood into the sustainable development of accounting, and makes the accounting management activities and social and economic activities more closely related to the social and economic development to provide strong support. At the same time, we should see that the development and improvement of strategic accounting is a long-term process, and its theoretical system, accounting model, technical methods, etc. need to be constantly tested and revised in accounting practice, in order to fully integrate with the modern market economy.