北京物资学院继续教育学院毕业论文.docVIP

北京物资学院继续教育学院 毕业论文 题目：企业管理会计工作中存在的问题 及解决对策 院（系） 成教学院 专 业 会 计 班 级 083231 学生姓名 周 丽 学 号 导师姓名 马文杰 导师职称 副教授 2010年 5月 10日 【摘 要】 管理会计在我国推行已近三十年，取得了一定的成效，但其实际应用状况却不甚理想总的看来，管理会计的实际应用大体上存在着以下几个主要问题。是有较大的局限性缺乏一套严密而又行之有效的理论实务界缺乏对管理会计的重视和系统应用缺乏职业化的管理会计师队伍改进对策是：加强管理会计基本理论研究为管理会计奠定坚实的理论基础研究必须理论联系实际，要紧密结合我国国情，建立一套具有中国特色的管理会计体系管理将与财务管理、成本会计教材中内容重复交叉的部分进行适当删减，将应用性较强的作业成本法等内容纳入管理会计，突出管理会计的特点及时总结经验，广泛开展“案例研究”，不断完善和发展管理会计理论与实践提高企业领导者的科学文化素质，并把懂管理会计作为企业领导者必须具备的条件之一大力开发管理会计软件，使管理会计逐步向电算化方向发展 关键词：管理会计 应用 问题 对策  【Abstract】 Management accounting in China has carried out for almost three years and made some achievements, but its practical application was not ideal. Overall, there are several major problems in application of management accounting. First, management accounting has great limitations; Second, it is lack of a rigorous and successful theory; Third, the practitioners pay little attention on management accounting and systems applications; Fourth, the experience of management accounting application systems and upgrade them urgently; Fifth, it is lack of professional management accountants team. The improved response is strengthening a basic theory to establish a strong theoretical foundation; Second, we must put the integrate theory in practice and our countrys conditions, establish a set of management accounting system; Third , is to manage the account and will be the financial management, cost accounting textbook content overlapping part of the proper cut, the application of a strong costing and other elements into management accounting, management accounting prominent features; Fourth, We should sum up experience in time and carry out case study extensively, and improve and develop the management accounting theory and practice constantly; Fifth, business leaders should improve their scientific and cultural qualities, and he or she must know the managerial accounting ; Sixth, we should develop t