管理会计在企业中的应用论文.docVIP

摘 要 关键词：管理会计；中小企业；应用；对策研究。 Abstract Modern management accounting separation from the traditional single accounting system, interdisciplinary become a comprehensive variety of disciplines. As a branch of modern accounting, is an important tool of the modern enterprise management. Management accounting, including decision analysis, budgeting, cost analysis, and implementation of responsibility accounting. With economic development, small and medium enterprises, mainly private, private and individual businesses have become an important force to promote sustained, rapid and healthy development of Chinas economy. The trend of the development of enterprise management accounting work focus from pure assets denominated determine income to target and control management into the modern market economy conditions, the fierce market competition requires companies accounting change their functions, timely reflect management needs before, during financial information. With Chinas accession to the WTO, small and medium enterprises will face more intense competition in the market. The fierce competition in the market requirements of corporate accounting change their functions to reflect management needs in advance, the financial information in a timely manner. These decisions SME management accounting has an important strategic position. Keywords: management accounting; SMEs; application; countermeasures. . 目 录 1 引言 1 2 管理会计的理性分析 1 2.1 管理会计的涵义 1 2.2 管理会计的职能范围 1 2.2.1 为决策提供客观可靠信息 1 2.2.2 制定计划编制预算 1 2.2.3 实施经营计划，评价业绩实施控制 2 2.2.4 成本确定和成本计算 2 3 中小企业管理会计应用的现状 2 4 中小企业管理会计应用中存在的问题 3 4.1 学科起步较迟，理论研究不够深入 3 4.2 理论体系不完善，管理会计难以用于实际 3 4.3 管理会计的发展不适应知识经济的挑战 3 4.4 企业体制不健全，管理会计难以发挥实用 4 4.5 人员专业素质不匹配，管理会计难以得到落实 4 5 中小企业管理会计应用存在问题的原因分析 5 5.1 企业外部环境因素的影响 5 5.1.1 经济体制环境的影响 5 5.1.2 法律环境的影响 5 5.1.3 传统文化的影响 5 5.2 内部环境的影响 6 5.2.1 规模较小 6 5.2.2 资金缺乏 6 5.2.3 人力资源缺乏 6 6 解决中小企业管理会计应用中存在问题的对策 6 6.1 企业重视 6 6.1.1 培植中国特色的企业文化 6 6.1.2 改变传统观念，培养企业主要领导人的管理会计意识 7 6.1.3 提高会计人员素质，丰富会计人员现代科技装备 7 6.2 政策、法律扶持 7 6.2.1 不