将会计视为一种管理活动 ;财会软件行业的发展促进了会计由核算型向管理型的转化 ;会计是一种利用信息参与管理的工作 ;会计由核算型向核算管理型转化的含义 ;会计的事中核算与管理 ;会计的事后核算与管理 The accounting as a management activity; the development of the accounting software industry to promote the accounting from accounting to management of the conversion; accounting is a kind of use of information involved in the management of accounting; accounting from accounting to accounting management type conversion; accounting Accounting and management of matters; accounting after accounting and management