传统会计的时代局限性及其改革摘要：随着社会经济的快速发展，传统会计已经不能满足现在的需要，战略管理已成为企业在激烈竞争的市场环境中取胜的必要条件，与此相应，会计由传统的模式向战略会计模式转变成为必然。可以说，随着我国经济与国际市场接轨成本会计在国民经济各个领域中的作用会越来越重要。在市场经济中，各个经济主体的经济活动都是为了追求经济效益，这几要求最大限度的降低成本，而成本会计在企业的生产经营活动当中发挥着十分重要的作用。当前我国经济形势发生了很大的变化，成本会计开始面临新的环境，因此应该进行相应的变革，从而不断的适应当前经济发展的需要。可以说，随着我国经济与国际市场接轨，成本会计在国民经济各个领域中的作用会越来越重要。通过本文的研究，我们可以了解传统会计的局限性，了解了会计改革的必要性以及具体措施，为会计改革提供借鉴。关键词：传统会计；局限性；改革Abstract: With the rapid development of economy , the traditional accounting has been unable to meet current needs , strategic management has become essential for business in a highly competitive market environment to win, with this, the accounting change from the traditional model to strategic accounting model become inevitable. It can be said , as China's economy with the international market , the role of cost accounting in all areas of the national economy will become increasingly important. In a market economy , the economic activities of the various economic agents are in pursuit of economic efficiency, which requires the maximum reduction in the cost of a few , and cost accounting in the enterprise 's production and business activities which play a very important role. China's current economic situation has undergone great changes , cost accounting began to face a new environment , so you should make the appropriate changes , so as to continuously meet the needs of current economic development . It can be said , as China's economy with the in...
