“一带一路”背景下我国管理会计发展策略研究.docxVIP

“一带一路”背景下我国管理会计发展策略研究 摘要：管理会计与财务会计并列，是从传统会计中分离出的一个独立概念，它尤其重视企业经营管理、促进企业的经济发展。不断发展的国内市场，我国中小企业必须保持足够的活力，才能可续的发展。这就要求企业必须树立管理会计意识，建立完善、规范的管理会计工作体系。而在一带一路的背景下，国内的企业需要向周边各国进行资金、技术和人才方面的输出，而这恰恰能够督促国内企业进行内部管理的整顿和建设，加强自身对风险的预估能力和抵御能力，这就需要企业对自身的经营策略进行结构性调整，对风险管理和资本使用机制进行重视和优化，而这一切都与管理会计息息相关，若抓住这个机会对国内企业加以引导，管理会计的成长速度将会大大加快。本文结合了国内外的前人研究成果，详细的分析了一带一路背景下我国管理会计发展存在的主要问题，并针对问题做出了相应的发展对策，以期能为我国管理会计的发展起到参考价值。 关键词：一带一路；企业管理；管理会计 Abstract Management accounting and financial accounting parallel， is an independent concept separated from the traditional accounting， it attaches particular importance to business management， promote the economic development of enterprises. With the continuous development of domestic market， Chinas small and medium-sized enterprises must maintain enough vitality to continue to develop. This requires enterprises to set up management accounting awareness， establish a perfect and standardized management accounting work system. In the area under the background of all the way， the domestic enterprise need to neighbouring countries to the output of the capital， technology and talent， this is to urge the reorganization of the domestic enterprises to carry out the internal management and construction， to strengthen oneself to forecast ability and the ability to resist risks， which requires companies to its business strategy for structural adjustment， mechanism for risk management and capital used for recognition and optimization， and all this is closely related to the management accounting， if take the chance to try to guide domestic companies， management accounting will greatly speed up the growth speed. This paper combines the previous research results at home and abroad， analyzes the main problems in the development of management accounting in China under the background of One Belt And One Road in detail， and makes corresponding development countermeasures， in order to play a reference value for the development of management accounting in China. Key words: O