浅议管理会计在我国企业应用中存在的问题及对策.docVIP

浅议管理会计在我国企业应用中存在的问题及对策 ［ ］管理会计作为一门应用性很强的学科，其理论研究的意义最终体现在其对会计实践的指导。我 W在201让纪70年代末和80年代初开始引进管理会计，FI前在我国企业管理中的应用处于一个叉键的转折 吋期，木文阐述了管理会计的含义及在我国的成用情况，H前在我国企业实践屮极用不理想的原W等，这 些都是当前需耍系统研究的问题。文章在分析了我国企业应用管理会计的?础h,捉出了加快管理会计应 用的对策，建立适应中国国怙的管理会计理论体系，成立中国的管理会计师组织机构，培养企业领导人管 理会计意识，提高管理会计人员的素质，大力发展战略管理会计。 Problems and Countermeasures of management accounting in Chinas enterprisesin the application [Abstract] Management accounting is an applied subject, the significance of its theoretical research is ultimately reflected in the accounting practice. Our country started in twentieth Century at the end of the 70’s and early 80s the introduction of management accounting, the theory and method of Western management accounting in the translation and introduction. The application of management accounting in enterprise management in our country is at a critical turning point, with the development of economy, management accounting is more important, we must strengthen the research of management accounting application and development, seeking the effective way to accelerate the promotion of management accounting in enterprise management in our country application.This paper also expounds the meaning and application of management accounting in our country, the current practices in Chinese enterprises application is not ideal reason and so on, these are the current in our country to strengthen the management accounting application first needs to research problems. This article analyzes the application of management accounting in Chinese enterprises, puts forward some countermeasures for accelerating the application of management accounting, establish management accounting theory system China conditions, set up a management accounting organization Chinese, cultivating business leaders to improve consciousness of management accounting, management accounting personnels quality, develop the strategic management accounting. [Key word] Management accounting Application Problems Countermeasure 目录 TOC