A Brief Analysis of the Transition from Financial Accounting to Management Accounting Under the New Situation

DOI

10.2991/icoeme-19.2019.96How to use a DOI?

Keywords

new situation; financial accounting; management accounting; transition

Abstract

With the rapid development of economy, all walks of life have made a spurt of progress. In order to adapt to the development, enterprises must improve all aspects of management. And one of the most important things is to transform and upgrade the traditional financial management model. The transformation from financial accounting to management accounting is not only the need of enterprise management, but also the need of the development of accounting industry under the new situation. By comprehensively and thoroughly grasping the differences and connections between financial accounting and management accounting, this paper will expound the necessity of the transformation from financial accounting to management accounting under the new situation, find the challenges faced by enterprises in the process of accounting transformation, and put forward feasible strategies to promote the transformation from financial accounting to management accounting. It will contribute to improve the financial management ability and core competitiveness of enterprises in an all-round way.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Weiyun Chen
AU  - Changlie Yin
PY  - 2019/06
DA  - 2019/06
TI  - A Brief Analysis of the Transition from Financial Accounting to Management Accounting Under the New Situation
BT  - Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)
PB  - Atlantis Press
SP  - 509
EP  - 514
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoeme-19.2019.96
DO  - 10.2991/icoeme-19.2019.96
ID  - Chen2019/06
ER  -