管理会计在我国的应用现状及其问题分析.doc

目 录 摘 要 I Abstract II 第一章 管理会计应用的基本理论 1 1.1 管理会计的定义 1 1.2 管理会计的内容 1 1.3 管理会计的职能 2 第二章 管理会计在我国的应用现状及其问题分析 3 2.1 管理会计在我国的应用现状 3 2.2 管理会计在我国应用中存在的主要问题及其分析 3 第三章 加强和推广管理会计在我国应用的建议 11 3.1 创造良好的管理会计应用环境 11 3.2 加强计算机软件在企业的应用 12 3.3 强化企业领导者的管理会计意识 12 3.4 提高会计人员素质 12 3.5 管理会计支持内部控制和风险管理系统设计和实施 13 总 结 14 参考文献（References） 15 致 谢 16 管理会计在我国的应用现状及其问题分析 摘 要 管理会计是现代管理学科与会计相结合的产物，它是会计管理职能发展的必然趋势，是现代经济管理的重要手段。目前,我国对管理会计的研究应用虽有进步,但与西方发达国家相比仍存在一定的差距，实际应用状况不慎理想，管理会计机制还不够完善，这就使管理会计在我国的应用还存在很大的缺陷，其作用还没有充分发挥出来。据有关学者的最新研究表明，要全面发挥会计信息在管和治理中的有作用，单靠财务会计系统是不够的，管理会计在完善公司治理结构和维持治理结构的高效运转，以及企业内部经营管理水平上将扮演越来越重要The Present Situation and Problems Analysis of Management Accounting Applying in China Abstract Management accounting is the combination of the modern management discipline and accounting, it is an inevitable trend in development of the accounting management function, is the important means of modern economic management. At present, our country to the management accounting research and application of despite progress, but compared with western developed countries there still exists certain disparity, actual application status immodesty ideal, management accounting mechanism is still not perfect, this makes management accounting application in our country still exists, the defects of its function has not full play. According to concerning scholars, according to new research should fully exert the accounting information in enterprise management and control its due role, sheet relies on financial and accounting system is not enough, management accounting in perfecting corporate governance structure and maintain governance structure of high efficiency running, and the enterprise internal management level, will play an increasingly important role. Based on the status of the application of management accounting, find problems in the application of management accounting and analysis of the reasons the problem exists, discussed measures to strengthen the application of management acc