我国独立审计准则的问题与对策.doc

YEU YANG-EN UNIVERSITY 俾息大$ 届本科生毕业设计（论文） 题目： 我国独立审计准则的问题与对策 学生姓名： 王绪宁 院 系： 管理学院 专业、班级： 070207 学 号： 050220070316 指导教师： 艾子校 完成日期： 摘 要 随着经济的发展，企业管理会计工作的重点由过去单纯的“资产计价，确定 收益”向“F1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、事屮的财务信息。这些决定了 企业应用管理会计具有重要的战略地位H前，管理会计在我国企业管理屮的应用 正处于一个关键的转折吋期，随着经济的发展，管理会计更为重要，必须加强对 管理会计应用与发展的研究，寻求加速管理会计在我国企业管理屮推广应用的有 效途径。 关键词：管理会计；现代企业制度；系统工程；完善 Abstract With economic development, business management trend is the focus of accounting from the past a simple asset valuation to determine the income壮o Htarget and control Management into the modern market economy, fierce market competition requires changes in corporate accounting Functions, reflect management needs before, during the financial information. These decisions of the enterprise application management accounting at present has an important strategic position, management accounting in business management of our country is at a critical turning point, with economic development, management accounting is more important, we must strengthen the management and accounting application Development of research, seeking to accelerate management accounting in business management application of an effective way. In short, application and promotion of management accounting is a huge project in China is still subject to various internal and external factors, therefore, not only practitioners and theorists need to broad participation, but also a lot of manpower and resources. With the reform of Chinas socialist market economy, the deepening and the establishment of modern enterprise system, management accounting for the majority of people will surely recognized, management accounting will continue to improve, it will become an inherent requirement of enterprise, to play in Chinas enterprises Increasingly important role in social and economic development of our country make a great contribution. Key Words: Enterprise Management; Development Modern enterprise; system Systems Engineering ; Perfect 目