Summary: Through carrying out administrative accountant, but information of financial to including accounting inside a variety of economy information (if be mixed in-housely external, actual wait a moment with what predict) undertake special treatment is abstracted, form useful to business management authorities government (decision-making) information, thereby, make they can occupy the development course that runs an activity to bring into market economy with the production the enterprise, ask to plan and control day-to-day management job according to the development of market economy hard.

Administrative accountant should bring into accounting system to design

Active accounting system design basically still undertakes with respect to financial accounting and even accountant business accounting, did not involve administrative accountant or cost government accountant, its content, structure has it seems that what be amended further or enrich is necessary. Although cannot resemble financial accounting,should do in that way what and the concerned content that how does and so on, but from the angle that manages accountant solid Wu character, it still ought to achieve some kind of goal, accord with certain requirement, follow a certain number of standards. Design of active accounting system exists as follows the inadequacy of a few respects:

1, the need that does not accord with contemporary accountant development. Should say, the structural system of teaching material of active accounting system design and basic content are remained around the move is traditional and financial accountant and of establish, still basically control the aspect such as forms for reporting statistics of the proof, account book that register, work out about how be being filled " conventions " , its are essential the purpose still is for job of normative accountant business accounting, did not involve modern management accountant or cost government accountant. At this late hour, how people understands or treat administrative accountant no matter, but such as accountant forecasts waiting for an activity with program of decision-making, cost and control is objective existence however, producing main effect in real work. For this, be necessary to be aimed at administrative accountant and undertake " the system is designed " . Although manage accountant of accountant unlike finance affairs to have clear standard to decide sexual requirement or fossilization program in that way, but in how to apply basic financial accounting message to undertake management forecasting, decision-making wait for a respect with control, it is OK however and ought to offer a certain number of normative sex opinions. This is the need that contemporary company treasurer admits, also be the need that undertakes to personnel of basic level accounting business coachs.

2, the need that does not accord with current business management. The accountant serves for management, the design of accounting system must consider the real need that business management works. To the management of contemporary company, financial accounting and administrative accountant are indispensable. In fact, such as cost divides management of accountant of control of this solution, analysis that estimate profit, decision-making analysis, budget, responsibility and strategic cost to wait a moment, the management that is in a lot of enterprises has received the application of certain level in the job. If say modern business management cannot leave " chalk it up, do accounts, render an account " , so, it more cannot leave " with account " . For cogent do well modern business management, on the basis that ought to becoming very financial accounting to work, the economic activity that is used effectively at plan and controlling future, accomplish chalk it up, do accounts truly, render an account and use account " one continuous line " , realize financial accounting and administrative fiscal hard perfect union.
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