analysis of management accounting in china analysis of the problems in enterprise applications（分析管理会计在我国企业应用中存在的问题的分析）.docVIP

Analysis of management accounting in China Analysis of the problems in enterprise applications Paper Keywords: Management accounting business management issues Abstract: As China’s market economy development, management accounting is increasingly important but only in some areas of management accounting, some enterprises sporadic application, do not form a complete set of real application of management accounting system from the application of results, the did not really improve the business management purposes. In this paper, the application of management accounting in China’s enterprises in question were analyzed to explore the management accounting in the enterprise is difficult to promote the cause. A system of management accounting theory and practice gap As the traditional management accounting theory is based on a particular economic environment and set up, it has identified quantitative models and assumptions in the changing reality of economic life, there are many and can not be established, it is difficult to apply these theories and models to solve practical issues, for example, volume-profit analysis, analysis, preservation and use of the model established by a number of constraints on the subject, however, the increasing competition in the market environment, real economic activity are often complex and varied, which makes traditional management accounting has become increasingly lagging behind, making it difficult to carry out activities in the implementation of business management and promotion. Therefore, China should fully understand the development of Chinese management accounting laws and a clear understanding of their financial management system based on the positive positioning of the building suitable for China’s market economy theory of modern management accounting system, the quantitative analysis and qualitative analysis of organic combined so that management accounting in business management really be effective. Second,