浅析我国管理会计应用的有关问题.docVIP

浅析我国管理会计应用的有关问题 ［摘要］管理会计是20世纪初伴随着泰勒的科学管理的产生而产生的，并随着经济的发展 在国外的企业中得到了推广、运用、发展和壮大。而在我国，随着市场经济的发展，虽然管 理会计在企业中日益重要，得到了一定的应用，但目前管理会计只是在部分地区、部分企业 零星分散应用，尚未形成一整套真正意义上的管理会计应用体系，并没有真正达到改善企业 管理的口的。随着我国企业进一步融入经济全球化，金业将面临更大的竞争压力，而管理会 计对于提高企业经济效益，增强企业竞争能力起着重要的作用，因此加强管理会计在企业的 应用无疑具冇重要意义。但就我国现状而言，管理会计在我国金业屮的应用并不理想。本文 旨在对管理会计在企业应用中存在的问题进行剖析，并提出推广管理会计应用的措施。 ［关键词］管理会计应用措施 A Brief Analysis on the Relevant Problems of Management Accounting Applicationin Our Country [Abstract] Management accounting arose with the appearance of Scientific Management Theory of Mr. Tailor at the early 20th century, and has been promoted, applied, developed and grown in the enterprises abroad with the economic growth. While in China, management accounting has only been applied in some enterprises in some area at present. A whole set of application system of management accounting in real meaning has not yet been formed, and the target of improving the enterprise management has not been really achieved? On further integrating with the economic globalization, the enterprises in our country will be confronted with the bigger pressure of competitions. While the management accounti ng plays an important role in raisi ng the economic ben efits and enhanci ng the competitive abilities of enterprises, therefore, it will have an important significanee without doubt to strengthen the application of management accounting in domestic enterprises. However, speaking of the present situation in our country, the application of management accounting in enterprises is not ideal. This thesis aims to make an analysis on the problems of management accounting existing in the domestic enterprises, and put forward with the measures of popularizing the application of management accounting in enterprises. [Key word] Our country 4s accountancy of Manage Application Measure TOC \o 1-5 \h \z 弓丨 言 1 一、 管理会计在企业中应用的现状 错误！未定义书签。 HYPERLINK \l bookmark6 \o Current Document \h （-）管理会计在企业中应用取得的成绩 1 HYPERLINK \l bookmark8 \o Current Document