Specialized accounting degrees include Certified Public Accountant ( CPA), Certified Internal Auditor ( CIA), and Certified Management Accountant ( CMA). 会计专业能取得的认证证书包括注册会计师、全国注册审计师和注册管理审计师。
Thus it is important that there is a close relationship between the management accountant and all levels of management 因此,管理会计人员有必要与各级管理人员保持密切联系
In the planning process the management accountant helps to formulate future plans by providing information. 在计划阶段,管理会计人员通过提供信息帮助制定未来的计划。
This article establishes hospital management accountant the discipline system to propose some opinions, promotes hospital management accountant the discipline construction development. 本文就建立医院管理会计学科体系提出一些见解,以促进医院管理会计学科的建设发展。
In the course of writing, I consult a large number of reference books about management, accountant information system that is relatively new knowledge, combining enterprise's management practice, to finish the article. 本文在写作过程中,参阅了大量有关管理、计、息系统方面较前沿的知识,并结合企业管理实践活动写成此文。
In the budgeting process the management accountant plays a major role in the short-term planning process. 在预算过程中,管理会计人员主要是在短期计划中发挥作用。
She is a Financial Management Accountant with international banking company ABN Amro in its London office. 她在荷兰银行的伦敦办公室任职财务管理会计师。
The internal quality management of accountant office is the key in the auditing quality. 摘要会计师事务所内部质量管理是审计质量的关键。
Therefore, it is necessary for company to have management accountant information, which makes management accountant develop further and fu. 由此,公司治理中产生了有效的管理会计信息需求,使管理会计进一步发展。
As a new thought on the system reform of the management of accountants, the system of appointing accountants has played an active role in enhancing the supervision of accountants, improving the quality of accounting information and strengthening the management of accountant. 会计委派制作为我国会计人员管理体制改革的新思路,对强化会计监督,提高会计信息质量,加强会计人员的管理等方面起到了积极的作用。
A Reflection on Strengthening the Status and Function of Management Accountant 关于加强管理会计的地位和作用的思考
Financial management is a huge and strike management system of modernization enterprise, discusses how to develop financial affairs management accountant from six aspects, such as check, financial information, financial analysis, financial management, financial affairs and financial evaluation. 财务管理工作是现代企业中的一个庞大而严密的管理系统,从会计核算、财务信息、财务分析、财务管理、财务理财、财务评价等6个层面对企业如何开展财务管理工作进行了论述。
Management accountant is as same important as financial accountant in the western country, and its theory and contents have been gradually developed as well as widely used. 在西方国家,管理会计与财务会计同等重要,管理会计的理论和内容得到不断发展、创新,在实践中应用越来越广。
Standards of Ethical Conduct for Management Accountant 管理会计人员道德行为的准则
According to the homologous characteristics of financial accountant and management accountant and their interdependent relationships the possibility and necessity of mutual coordination of financial accountant and management accountant are discussed. 从财务会计与管理会计的同源分流的特点及相互依赖的关系论述了财务会计和管理会计互相协调的可能性和必要性。
Management accountant and its application 管理会计及其应用
Relations between financials management and accountant; 处理好财务管理与财务会计关系的问题;
Talk about the effective exertion of management accountant in hospital development 浅析管理会计在医院发展中的有效运用
This article expatiates the problem for facing and homologous solutions in the management of accountant information quality. 本文阐述会计信息质量管理所面临的问题及相应的解决办法。
In network economy condition, the appearance of virtual enterprise has produced prodigious influence on tradition enterprise management and accountant theory. 网络经济环境下,虚拟企业的出现对传统企业的经营思想和会计理论产生了很大的影响。
On the basis of analyzing this quality problem, this paper puts forward some suggestions on strengthening the internal quality management of accountant office. 本文在深入分析目前会计师事务所内部质量问题的基础上,具体地提出了强化会计师事务所内部质量管理的建议。
If commercial bank wants to strengthen the inner control, enhance the standard of management and competitive power, fully realize its benefit and prevent and resolve financial risk effectively, it should devote major efforts to popularizing and applying the management accountant. 商业银行要加强内部控制,提高经营管理水平和竞争能力,实现效益最大化,有效防范和化解金融风险,就应大力推广应用管理会计。
However, the role and function of management accountant are weakened in China because of the management system, researching methods and accountant practice. 而在我国,由于受到管理体制、研究方法以及会计实务等的限制,管理会计的地位和作用反而有所削弱。
Secondly, combining with management and accountant check of tobacco enterprises in practice, the article analyses the limitation of the conservatism principle, and suggests careful use of this principle. 其次,结合烟草企业经营和会计核算实际,分析了稳健性原则的局限性,提出了慎用此原则的建议。
It is suggested in this article that the system of chief management accountant be build to replace the system of chief economic master step by step and make further reform on the prevailing 'one manager and three chiefs' in enterprises. 建议我国企业应尽快设立总管理会计师制度,逐步取代总经济师制度,以进一步改革企业目前仍在实行的一长三师制。
Project management and accountant supervision function 项目管理与会计监督作用
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure. 针对这些观点,从会计主体、持续经营、会计分期、货币计量四个方面,提出了虚拟企业的会计假设不变的观点。
As a management accountant, I well know the importance of financial management. 作为一名财务管理工作者,深知财务管理对于企业的重要性。
The second chapter describes the theory, in this part, the paper introduces the production and development of comprehensive budget management and accountant informationization theories in domestic and foreign. 第二章为理论阐述部分,分别介绍预算管理与会计信息化相关理论在国内外的产生和发展。
Along with the statement of value chain theory, value management has become the core idea of modern management, the value chain management summons accountant to carry on the transformation. 随着价值链理论的提出,价值管理已成为当代管理的核心理念,价值链管理呼唤着会计必须进行变革。