会计毕业论文___浅析管理会计发展中存在的问题及完善建议（The existence of accounting ___ graduation thesis of management accounting in the development of problems and suggestions）.doc

会计毕业论文___浅析管理会计发展中存在的问题及完善建议（The existence of accounting ___ graduation thesis of management accounting in the development of problems and suggestions） In the era of knowledge economy, enterprise production and management activities by mainly concentrated in the manufacturing process to the information activities, products from the labor or capital intensive to the evolution of information technology intensive enterprises; management by object of real assets management to the information technology and information technology asset management activities; enterprise organization structure has multi hierarchy management structure to the network management structure system; enterprise risk and uncertainty is also greatly improved. The variety of the industry, the evolution of the enterprise form and the uncertainty of the operation condition require the management accounting to provide more comprehensive and timely information. However, most of the current management accounting textbooks are explained by industrial enterprises, the research areas are relatively narrow, and theoretical innovation has not kept pace with this change in the economic environment. 3, the overall quality of accounting personnel is low The use of management accounting must be carried out by accountants at last, and applied to the daily operation of enterprises. Therefore, the quality of accounting personnel plays an extremely important role in the practical application of management accounting. The quality of accounting personnel refers to the knowledge level, knowledge structure, values and professional standards of accounting personnel. At this stage, the overall quality of accounting personnel is relatively low, highlighting the low level of knowledge, the structure of knowledge is irrational, and the level of professional education is low. Because the quality of accounting personnel can not keep up, they have no energy to practice management accounting. Although some accountants have learne