浅析管理会计的创新及完善（Innovation and perfection of management accounting）.docVIP

浅析管理会计的创新及完善（Innovation and perfection of management accounting） Innovation and perfection of management accounting -- Analysis of innovation and perfection of management accounting [Abstract] Management accounting theory is a standardized theoretical system for rational understanding and guidance of management accounting practice. Modern management accounting theory with Chinese characteristics should be established to better guide and develop management accounting practice. With the progress of technology and development of economy, the complexity and uncertainty of environment is greatly improved, innovation has become a worldwide trend, more and more enterprises pay attention to, and have become a powerful means to improve competitiveness and promote development. Management accounting should keep pace with the times and put forward some suggestions for improvement in its objectives, contents and methods. [Key words] management accounting, innovation, perfect, development practice In Chinas case, the enterprise internal economic accounting system of the original did not rise to the theoretical level, management accounting basically completely absorbed western achievements, not in close connection with the reality of our country, basically no innovation, lack of theory led to the current application of Chinas enterprises on management accounting is still in the piecemeal state, the some of the cost control, prediction analysis, decision analysis, responsibility accounting methods, and not as a complete information system to make full use of. The study of management accounting theory is not only the need of the development of management accounting in our country, but also the urgent need to guide the practice of management accounting in china. It is time to contact our national conditions and establish a modern management accounting system with Chinese characteristics. This work is a challenging and complex system engineering, not overnight, we should conform to th