试论现代会计的基本功能——兼谈会计电算化对现代会计的影响

21世纪是知识化、信息化和经济全球化的时代,管理会计作为企业管理重要的组成部分,必将相应地进行一系列的创新与改革.20世纪90年代,西方管理会计的研究和应用取得很大进步,特别是战略管理会计的进展最为突出,体出管理会计与企业战略的有机结合,代表着未来管理会计的发展方向.在这样的社会经济环境下,我国管理会计应如何发展?本文从我国管理会计的现状出发,借鉴西方管理会计的理论,结合我国当前经济体制改革的具体国情,探索21世纪我国管理会计的发展方向.

Basic Function of Modern Accounting

The 21st century is a knowledgeable, informative and global economical age. The management ac- counting,as an important part in management of enterprise,must be innovated and reformed. In 1990s, the research and appliation of Western management accounting made great progress, especially the progress of strategy management accounting was most outstanding. The organic combinations of mangement accounting and enterprise strategy stands the .management accountings development direction in future. Under this social economical enviroment, how does it develop in our country? Starting with the management accounting in our country, absorbing the theory of the western management accounting and considing the corcrete national conditions of economical system reforming in China presently, this article seeks the development direction of the management accounting in China in 21 century.