Rapid Pformation Of Modern Accounting Industry

The history of the development of accounting industry is a history of enterprise development.

The two world war changed not only the political structure of the world, but also the rapid growth of the global economy.

After World War II, the degree of socialization of capitalist production has been unprecedentedly developed, and the development of modern science and technology and economic management science has been developing rapidly.

The rising enterprises in Europe and the United States begin to focus on the financial operation management of enterprises, and the demand for cost management is increasingly strong.

Management accounting has become a trend in the development of western enterprises.

In the early days of China's founding of the people's Republic of China, in the age of lack of social goods, enterprises could survive and develop as long as they could produce goods to meet the needs of the society. The responsibility of accounting in this era is mainly to remember good accounts.

With the enrichment of social goods, enterprises must control costs and create profits as much as possible if they want to survive and develop.

This era

The main responsibility is

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Then, in 1980s, the old eastern China finally chose to open the door to the world. During the spring rain of reform and opening up, enterprises springing up everywhere springing up the upsurge of business accounting management in Chinese enterprises.

At the same time, the emergence of a large number of listed companies has promoted the emergence and growth of a large number of audit firms.

Especially in twenty-first Century, after 30 years of reform and development in China, with the expansion of the scale of enterprises and the increase of world class enterprises, the financial demand for efficient use of capital to achieve rapid expansion has increased. Traditional accounting bookkeeping, like this ancient developing country, has rapidly pformed into management accounting, and along with the internationalization of Chinese enterprises, it has increasingly become the trend of international integration.

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Under the modern enterprise system, it is necessary to strictly distinguish the rights and responsibilities between the owners and creditors. It requires the legal person to be responsible for the rights and interests of the owners and creditors of the enterprise.

To a large extent, the reflection of enterprises' financial status and the accuracy and reliability of profit and loss measurement depend on the accuracy of assets recognition and measurement.

Under the modern enterprise system, the cost compensation scale is of vital significance for enterprises with independent management and self profit and loss economic status.

Whether operating income can compensate for operating costs is a problem that any enterprise including state-owned enterprises must consider first.

Under the planned economy system, enterprise funds are allocated exclusively by the state. Property and materials are controlled by the state. The production plan is formulated by the state. Products are purchased and sold exclusively by the state, and the finance is unified by the state.

As a result, the economic accounting of enterprises is bound to be greatly restricted.

The state's management of enterprise cost is mainly confined to the examination of the cost reduction and the reduction rate of comparable products.

All cost management activities of enterprises should be guided by the idea of modern cost and efficiency. We must realize that the acquisition of cost advantage is absolutely not limited to the cost itself. We should excavate the potential of cost reduction and benefit from the height of management.

It is necessary to provide cost information to managers in a timely and comprehensive way so as to raise staff's awareness of cost management and enhance their cost concept.

First, we should establish a scientific and reasonable cost management system.

It is necessary to carry out professional training, knowledge renewal and education for cost managers, so as to improve the professional knowledge of cost management and open up a broad way to reduce costs. The two is to improve the economic responsibility system of cost management.

The purpose of modern cost management should be to obtain as much value as possible with the least cost, so as to provide the best possible foundation for profit making, and then improve the cost effectiveness.

With the upheaval of the economic environment and the fierce competition in the market, the acquisition of cost advantage is crucial to the survival of an enterprise.

We should pay close attention to the trend of the whole market and competitors to find problems, adjust and change their strategy and tactics.

Starting from strengthening strategic cost management, enterprises should increase investment in technological content in product development and design stage, avoid unnecessary production links, manage product life cycle costs, achieve continuous cost reduction, and achieve cost control by restructuring production processes.