会计学论文 加强我国管理会计的发展和应用.docxVIP

PAGE 12 加强我国管理会计的发展和应用 摘要 近几年，限制企业发展的主要问题还是企业的管理问题。而内部管理制度不完善、缺乏管理决策的信息、内部控制力度不够等问题是大多数企业都存在的问题。因此，加强我国企业管理是现代企业刻不容缓的事情。而管理会计就是为了满足企业加强内部经济管理和实现组织目标的需求而渐渐产生和发展的，它也是企业管理的重要支持系统，其最终目标是改善企业经营管理，提高经济和社会效益。本论文以管理会计为视角，对我国管理会计的影响因素进行分析，对管理会计的未来发展方向提出对策。 本文的第二部分深入探讨了管理会计在我国企业中的发展和应用现状，通过分析我国企业管理存在的问题，包括企业内部原因和外部原因，说明管理会计在我国企业的发展和应用中还面临着一些困难和挑战。本文的第三部分运用了实证分析法，对阳光服装厂中标准成本制度的运用进行了实例分析。本文的最后一部分对我国在社会主义的市场经济条件下，发展和应用管理会计提出了几点对策。 关键词 管理会计；发展；应用；影响因素；对策 Abstract In recent years,the main promble of restricting enterprise development is enterprise management issues. And the internal management system is not pefect,the lack of management decision-making information,internal control is not enough and other issues are the prombles of most enterprises.Therefore,it is urgent to strengthen the management of enterprises in our country.And management accounting is to meet the enterprises to strengthen the internal management of the economy and demands of realizing organizational objectives and has gradually developed ,it is also the important supporting system of enterprise management,its ultimate goal is to improve the operation and management of enterprises,improve the economic and social benefits.This paper analyzes the influencing factors of China’s management accounting from the perspective of management accounting,and puts forward countermeasures for future development direction of management accounting. The second part thoroughly discusses the development and application status of management accounting in our country enterprises,through the analysis of prombles existing in the management of enterprises in China,including internal and external reasons,and suggests that management accounting in the development and application of enterprises is also facing some difficults and challenges.The third part uses the empirical analysis methord,and makes an empirical analysis on the application of standard cost system in the sunshine garment factory.The last part puts forward some counte