浅谈管理会计在企业中的应用及其发展.docVIP

浅谈管理会计在企业中的应用及其发展 ［辛商要］随着我W市场经济的发展以及经济全球化，企业面临着巨大的竞争压力，为适 应经济环境的变化使企业在激烈的市场竞争中立于不败之地，必须加强企业管理。而管理会 计对于提高企业经济效益、增强企业竞争力起着重要的作用，因此加强管理会计在企业的应 用具有重要意义。但就我国现状而言，管理会计在我国企业中的应用并不理想。本文针对我 国管理会计应用情况，从内部环境、外部环境、管理会计自身、管理会计研宂等方而分析了 应用不理想的原因。提出了强化企业领导者的管理会计意识、强化管理会计自身建设、创造 良好的管理会计应用环境等方面的应用措施以及管理会计观念、内容、研究方法方面的创新 建设。 ［关键i司］管理会计管理会计理论管理会计内容 The Application of an Introduction to Management Accounting in EnterpriseDevelopment [Abstract] With the development of our country market economy and economic globalization, enterprises face the huge pressure of competition, in order to adapt to the change of economic environment make the enterprise impregnable in the fierce market competition, must strengthen the management of enterprises. And management accounting for improving enterprise economic benefits, the enhancement enterprise competitiveness plays an important role, so to strengthen the application of management accounting in enterprise is of great significance. But as for the present situation in our country, the application of management accounting in our country enterprise is not ideal. Application of management accounting in our country, the author of this paper, from the external environment and internal environment, management accounting，management accounting research，the author analyzes the reasons of the application is not ideal. Put forward to strengthen the management of the enterprise leaders accounting consciousness, strengthen the construction of management accounting，to create a good application of management accounting application environment measures and management accounting concepts, contents, research methods innovation in construction [key words] content of management accounting management accounting management accounting theory TOC \o 1-5 \h \z 弓 I ■ 1 HYPERLINK \l bookmark1 \o Current Document \h 一、 影响管理会计应用的原因 1 HYPERLINK \l bookmark2 \o Current Document \h （一） 内部环境的影响 1 （二） 外部环境的影响 错误!未定义书签。 （三） 管理会计自身缺陷的影响 错误!未定义书签。 HYPERLINK \l bookmark5 \o Current