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现代会计不但具有核算与监督职能,也具有重要的管理职能,以致从传统财务会计中产生了管理会计这个重要的会计分支。但是,因为人才、资金、意识等原因,在我国当前很多大型企业中并没有设置管理会计岗位,中小企业就更不用说了,导致会计管理职能的缺失。因此,如何调动现有财务会计人员充分发挥参予经营决策的积极性就成为重要课题。本文从如何调动财务会计参与管理的积极性的角度进行阐述,并提出了解决问题的思路。
Modern accounting not only has the accounting and supervision functions, but also has an important management function, resulting in the traditional financial accounting management accounting has generated this important accounting branch. However, because of talent, capital, awareness and other reasons, many large-scale enterprises in our country do not set up management accounting posts, let alone SMEs, which leads to the lack of accounting management functions. Therefore, how to mobilize the existing financial accountants to give full play to the enthusiasm of participating in business decisions has become an important issue. This article elaborates how to mobilize the enthusiasm of financial accounting to participate in the management, and put forward the idea of solving the problem.