在会计管理中，必须适应发展商品经济的要求，促进宏观和微观的经济效益，从传统的报帐型会计转变为经营管理型会计。
In accounting management one must suit to the demand of developing commodity economy , promote macro and micro economic benefits and transfer from traditional simple reimbursement type to operation and management type .
经营型会计