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            思考會計在企業管理中的作用

            分享到:
            2019-03-28 19:19:13來源: 首冠教育

            關于財務會計和管理會計在企業管理中的作用說明:

              (一)、財務會計在企業管理中的作用

             

              1、財務會計是會計工作的一個重要分支,主要職能是為關心企業運營和發展的信息利用者提供準確的企業財務狀況。在如今的市場經濟條件下,企業能否在國際競爭與國內同行業的角逐中獲得成功,其關鍵在于企業管理者的決策是否符合企業自身的實際生產經營狀況,以及市場的需求。財務會計在企業管理中的一項最基本、最重要的作用就是監督和反映企業的經濟活動和財務收支狀況,以便能夠在第一時間為企業的決策者出示可靠全面的會計信息

             

              2、在企業的日常運營中,財務會計會對企業所持有的物資以及財產的庫存和使用情況進行監督和反饋,以便保證企業財產物資的可靠和安全,這就使得企業擁有了堅實可靠的物質基礎。

             

              (二)、管理會計在企業管理中的作用

             

              1、管理會計是傳統會計的一個分支,旨在改善企業管理經營狀況、提高企業的經濟效益。主要包括成本核算與管理系統的控制兩個部分,對企業過去的經濟發展和財務狀況進行加工、改制和延伸,利用決策系統和預測系統對企業未來的發展路線進行規劃。

             

              2、管理會計通過控制企業的經濟預算來為實現決策目標提供重要保障,從而來達到增加企業經濟效益,避免造成計劃外的負擔。

              研究任何社會學科都必須首先明確其研究起點,研究管理會計問題的起點就是現代企業管理與會計的關系。正確認識它們之間客觀存在的關系,是給管理會計準確定位的前提。

             

              為什么要以企業管理與會計關系作為研究管理會計問題的起點?恐怕不能簡單地從“管理會計”這個詞是由“管理”和“會計”兩個名詞合成而來的角度來解釋,否則就成了文字游戲。原因是從我們把管理會計看成一個特殊的會計分支,是從會計學科發展的角度來研究管理會計問題的。

             

              即眾所周知,在學術界,對會計本質的存在著“會計管理工具論”、“會計信息系統論”、“會計管理科學論”和“會計管理活動論”等諸多不同的認識,至今也難以統一。如果暫不考慮上述觀點之間的差異,就會發現,它們幾乎無一例外地將會計與管理聯系起來,從這個意義上可以把“會計”看成是“管理”的一個函數,而各派會計觀念的主要區別就是在于對管理與會計之間的這種函數關系的理解不同。從不同的立場出發去研究管理會計問題,必然將得出不同的結論。

             

             

              現代企業管理與會計的關系

             

              這里所討論的管理與會計的關系,是以現代企業環境為背景的企業管理和現代會計之間的關系。

             

              我們認為,現代企業是指在市場經濟環境下,按照現代生產方式和制度進行組織與運作的企業形式。現代企業管理是指為使企業取得最佳的效益,由負有一定責任的人們,按照一定的方法和手段,對企業再生產總過程及其各個方面所進行預測、決策、規劃、控制和考核評價等一系列行為的統稱。而會計則是指企業通過收集、處理和利用經濟信息,對經濟過程進行觀念的綜合與全面控制,以促使人們在經濟活動中權衡利弊、比較得失,講求經濟效益的一種價值管理活動。從這個意義上看,管理與會計的關系是整體與部分的包含關系。從這個關系出發,可以推斷出管理會計從屬于企業會計,而企業會計又屬于現代企業管理。

             

              也有人將管理與會計之間的關系解釋為全異關系或交叉關系,相應的,他們就把管理會計解釋為管理與會計相結合的產物或邊緣學科。

             

              會計在企業管理中的問題及其分析

             

              會計工作能否在企業的管理中發揮作用,對提高企業的管理質量至關重要。而在企業的實際運營中存在對會計工作不重視,且在會計從業人員中缺乏擁有管理能力的專業人員,以及會計人員的業務素質較低等都會影響企業管理的整體素質。

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