现代会计在企业管理中的基本功能毕业论文（定稿）.doc

湖南化工职业技术学院 毕业论文 现代会计在企业管理中的基本功能 学生姓名： 杨 娟 学 号：201104021277 专业班级: 会计1113 指导老师： 黄波兰 2013 年 月 日  摘要 近年来，随着社会的进步和经济的全球化，我国企业不断发展、管理水平逐渐提高。在日益严峻的市场经济竞争下，企业管理体制改革越来越受到企业的高度重视。其中，会计作为企业管理工作的重要内容之一，在现代企业制度中对会计职能定位主要由四方面构成，其中包括核算职能，决策职能，计划职能，监督控制职能，其职能的发挥也面临着新的挑战。就目前现状来看，会计在我国企业管理中的职能并不完善，难以适应社会经济和现代企业的发展，迫切需要在结合经济环境和企业建设要求的基础上，实现会计职能向管理型的转变。本文阐述了现代会计在企业管理中的基本职能以及目前我国企业管理中会计职能的局限性，分析了会计在企业管理中职能转变的意义和可行性，并针对会计在企业管理中职能转变的具体实施提出了战略对策。 关键词：现代会计；核算职能；决策职能；监督控制职能；职能转变  Abstract In recent years, with the progress of the society and the globalization of economy, our country enterprise development, to enhance management level gradually. In the increasingly severe competition of market economy, enterprise management system reform attaches great importance to by more and more enterprises. Among them, accounting as an important content of enterprise management, its role in the modern enterprise system of accounting mainly consists of four aspects, including the accounting function, decision functions, planning functions, supervision and control functions, its functions of play is faced with new challenges. Is the current situation, the accounting function in enterprise management in our country is not perfect, difficult to adapt to the development of social economy and modern enterprise urgent need in combination with economic environment and the enterprise construction requirements, on the basis of implementation to the transition of the management accounting functions. This article expounds the basic functions of modern accounting in enterprise management and the limitations of accounting function in enterprise management in China, analyzed the significance of the transformation of the accounting in the enterprise management functions and feasibility, and in view of the functional change of accounting in enterprise