Author(s)

Hongwen Song ¹, Li Han ¹

Affiliation(s)

¹ Qufu Normal University, Rizhao, 276826, Shandong, China

Corresponding Author

Li Han

ABSTRACT

In today's increasingly fierce market competition, enterprises must adjust their strategies according to market changes at any time. Financial accounting with accounting and supervision as the main work content has greatly failed to meet the needs of enterprise development, especially the state-owned enterprises as the pillar of the national economy should establish a management accounting system based on financial accounting, In order to give better play to the role of financial management and provide a reliable basis for business decision-making. Starting from the problems existing in the financial management of state-owned enterprises, this paper expounds the necessity of the transformation from financial accounting to management accounting, and puts forward some strategies to promote the transformation and upgrading, so as to better promote the development of state-owned enterprises.

KEYWORDS

State owned enterprises, Financial accounting, Management accounting, Transformation and upgrading

CITE THIS PAPER

Hongwen Song, Li Han. Research on the Transformation from Financial Accounting to Management Accounting in State-Owned Enterprises. Financial Engineering and Risk Management (2021) 4: 46-50. DOI: http://dx.doi.org/10.23977/ferm.2021.040609.

REFERENCES

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[2] Hou Qianqian. Analysis on influencing factors and measures of the transformation from financial accounting to management accounting in state-owned enterprises [J]. Enterprise reform and management, 2018 (22): 153 + 188
[3] Ma XianFen. Research on the integration of management accounting and financial accounting in the transformation and upgrading of state-owned enterprises [J]. Accounting learning, 2019 (08): 113 + 115
[4] Yu Jia. Research on the integrated development of management accounting and financial accounting in the transformation and upgrading of state-owned enterprises [J]. Accounting learning, 2019 (29): 90-91
[5] Xi Shoujun. Problems and solutions of the transformation from financial accounting to management accounting in state-owned enterprises [J]. Light industry and technology, 2019,35 (10): 128-129
[6] Zhang Zhimin. Analysis on the integration of management accounting and financial accounting in the transformation and upgrading of state-owned enterprises [J]. Accounting learning, 2020 (23): 96-97
[7] Wu huiran. Research on the integrated development of management accounting and financial accounting in the transformation and upgrading of state-owned enterprises [J]. Financial circles, 2021 (26): 121-122

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