《管理会计在企业应用中存在的问题及对策》.doc

管理会计在企业应用中存在的问题及对策 摘 要 随着改革开放的不断深入，市场经济日益发展，管理会计信息质量正在越来越受到人们的重视。中小企业作为国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的作用。但由于其生产规模小、受传统体制和经济管理模式的影响，其产生的管理会计信息，往往不够准确。普遍出现的管理会计信息失真现象，给使用者提供了虚假信息，给决策者制定相关的决策带来了不利影响，给中小企业融资带来困难。今日的管理会计信息已经不仅是政府管理部门、国有企业的管理者用以改善经营管理、评价经济状况的重要资料，而且正在逐渐成为投资者、债权人以及社会公众做出投资决策的重要依据。本文首先分析了中小企业管理管理会计信息失真的相对性和动态性，在联系大量实际情况的基础上，对中小企业管理管理会计信息失真产生的危害、具体表现、发生的原因以及进行治理的对策进行了综合论述。 关键词：管理管理会计 信息失真 企业应用 相对性 动态性 对策 Abstract Is unceasingly thorough along with the reform and openpolicy, the market economy flourishes more and more daily, the accounting information quality more and more is being valued peoples. Today accounting information already not only was the government control section, the state-owned enterprises superintendents with by improves the management management, the appraisal economical condition important material, moreover is becoming the investor, the creditor as well as the social public gradually makes the investment decision-making the important basis. This article has first analyzed the relativity and the tendency which the accounting information distorts, has analyzed in this foundation because the accounting system is imperfect. The property right various behaviors main body benefit conflict, the drive and the restraint mechanism not symmetry as well as the request – proxy relate the accounting information which brings to distort, finally proposed from the defined property right, strengthens accountant the standard construction, straightens out aspect and so on all quarters benefit relations as well as strengthening contractual relationship improves the accounting information quality the countermeasure. [Key word] Accounting information quality; Accountant standard;Countermeasure; Economic 目 录 摘 要…………………………………………………………………………………Ⅰ 目 录……………………………………………………………… …… …. …..… .Ⅲ 企业管理管理会计信息失真概述……………………… …………. …………… …1 中小企业的特点 ………………………………………………………… …….2 （一）灵活，有创新能力，工作效率高。…………… … … ……… … …..2 （二）企业规模小，行业涉及面广，业务单一……………. …… … … ..2 （