现代管理会计在我国中小企业中的运用.pdfVIP

现代管理会计在我国中小企业中的运用 摘要 现代管理会计已从传统单一的会计系统中分离出来，成为一门综合多种学科的边缘学科。它作为现代会计的一个分支，是 现代企业管理的重要工具。管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等。随着经济的发展，以民营、私 营和个体工商户为主的中小企业，已经成为促进中国经济持续快速健康发展的重要力量。企业管理发展的趋势是会计工作的重点 由过去单纯的“资产计价，确定收益”向“目标与控制”管理转化，现代市场经济条件下，激烈的市场竞争要求企业会计转变职 能，及时反映管理所需要的事前、事中的财务信息。随着我国加入世界贸易组织，中小企业将面临更为激烈的市场竞争。激烈的 市场竞争要求企业会计转变职能，及时反映管理所需要的事前、事中的财务信息。这些决定了中小企业应用管理会计具有重要的 战略地位。 关键词 管理会计；应用；问题；措施 ABSTRACT The modern management accounting has from traditional single accounting system is isolated, Become a comprehensive DuoZhong discipline edge discipline. It as a branch of modern accounting,The important tool of modern enterprise management. Management accounting including decision analysis, budgeting, cost analysis and the implementation of responsibility accounting, etc . With the development of economy, In private, private and individual and industrial and commercial door primarily of small and medium-sized enterprises, To promote Chinas economy has been a sustained, rapid and sound development of the important strength. The trend of the development of the enterprise management is the key work of accounting by past simply asset valuation, profits to target and control management transformation, The modern market economy condition, The fierce market competition requires enterprise accounting transform function, Reflect in time management , the need that financial information. With Chinas accession to the world trade organization, Small and medium-sized enterprises will face more intense market competition. The fierce market competition requires enterprise accounting transform function, Reflect in time management , the need that financial information.These decided to the middle and small enterprise accounting application managementis an important strategic position. KEY WORDS Management accounting, Application; Problem; measures