经管责任 meaning in Chinese
accountability
Examples
- The forming and development of cyber economy created new business model - electronic commerce and new form of enterprise - virtual corporation which brings huge change to accounting environment and leads diversification to the object , the function , the content , the means and business process of accounting . under the environment of cyber economy , the accounting object will change from " operation duty " to " decision - making serviceability " , and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function ; the content will be variety , the means will be informational , the process will be a network . so the traditional accounting ' s theory and practice will no more meet the requirement under the cyber economy environment
网络经济的形成与发展，创造了新型的商业模式? ?电子商务和崭新的企业形式? ?虚拟企业，使得会计环境发生了巨大的变化，并导致会计目标、职能及核算内容、方法、流程等也发生了变化：网络经济环境下的会计目标由传统会计的“经管责任”向“决策有用性”转变，会计职能由传统会计的核算与协调逐步向管理职能转化，尤其是信息管理职能转化，并更强调协调职能的作用，会计核算的内容多样化，会计核算的方法信息化，会计核算的流程网络化，传统会计的理论与实务都不再适用于网络经济环境的需要。