Abstract
In the context of popular innovation and entrepreneurship, small and medium-sized enterprises have become the core carrier of national economic development. The current integration of the global economy has prompted small and medium-sized enterprises to face both domestic and foreign competitive market pressures. Therefore, small and medium-sized enterprises need to strengthen production and operation on the one hand, and carry out good management and control of accounting costs on the other. It can be said that the current accounting costs are Control is already related to the sustainable development and steady progress of SMEs. This article defines the environmental cost of enterprises, analyzes the dilemma of the enterprise's application of environmental cost accounting and control system, and finds an effective way for the application of environmental cost accounting and control system to enterprises.
Highlights
As the name suggests, accounting financial accounting is traditional accounting that focuses on financial data accounting
Since the Ministry of Finance’s "Guiding Opinions on Comprehensively Promoting the Construction of the Management Accounting System" was issued in 2014, the transition from accounting-based financial accounting to management accounting has become the basic direction for accelerating the reform of accounting work
The main purpose of financial management is to improve the economic benefits of the enterprise through the rational use of funds and resources, and the accounting and costing and control of which play a vital role. This shows that if you want to improve the economic strength of an enterprise, you must start with improving the level of accounting cost accounting and control of the enterprise
Summary
As the name suggests, accounting financial accounting is traditional accounting that focuses on financial data accounting. The focus of its work is to disclose accounting information inside and outside the enterprise, and to show various financial conditions such as enterprise assets, liabilities, and income through the preparation of accounting statements. Because it focuses more on management services, it focuses on the internal management activities of the enterprise, so it is called internal report accounting or internal accounting [1]. Part of the work of management accounting involves traditional financial accounting data and information, it pays more attention to serving the corporate macro strategy and decision-making planning. Since the Ministry of Finance’s "Guiding Opinions on Comprehensively Promoting the Construction of the Management Accounting System" was issued in 2014, the transition from accounting-based financial accounting to management accounting has become the basic direction for accelerating the reform of accounting work
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