地勘单位推进管理会计应用的几点思考CNKI.PDFVIP

引用信息：原载于《中国国土资源经济》2017 年第11 期70-72 页 地勘单位推进管理会计应用的几点思考1 袁卫东 （中国煤炭地质总局，北京100038） 摘要：管理会计是通过利用相关信息，有机融合财务与业务活动，在单位规划、决策、控 制和评价等方面发挥重要作用的管理活动，在地勘单位中处于价值管理的核心地位。当前地 勘单位存在对管理会计认识不够深刻、管理会计人才匾乏、会计信息系统建设工作滞后等问 题。地勘单位推进管理会计应用的建议： （1）不断提升财务人员素质； （2）建立健全管理 会计体系；（3）构建合理的管理会计应用框架；（4）大力推进地勘单位财务信息化建设。 关键词：管理会计；地勘单位；应用研究 中图分类号：F407.1；F062.1 文献标识码：A 文章编号：1672-6995（2017）11-0000-00 Reflections on Promoting the Application of Management Accounting in Geological Prospecting Units YUAN Weidong （China National Administration of Coal Geology, Beijing 100038 ） Abstracts: Management accounting plays an important role in the planning, decision-making, control and evaluation of the geological prospecting units through the use of relevant information and the organic integration of finance and business activities, which is at the core of value-based management in the units. At present, there are some problems existing in the geological prospecting units: superficial understanding of management accounting, lack of management accounting talents, lag of accounting information system construction and so on, for example. Suggestions for geological prospecting units to promote management accounting application: Firstly, Constantly improve the quality of financial staff; secondly, establish and improve the management accounting system; thirdly, construct reasonable application framework of management accounting; finally, vigorously promote the construction of financial Informationization of geological prospecting units. Key words: management accounting; geological prospecting units; application research 0 引言 管理会计是会计的重要分支，主要服务于单位内部管理需要，是通过利用相关信息，有 机融合财务与业务活动，在单位规划、决策、控制和评价等方面