财务管理专业 论管理会计在我国企业财务管理中的地位和作用.docVIP

PAGE I 论管理会计在我国企业财务管理中的地位和作用 摘 要 数据化信息时代，如何让企业稳步、健康地长久发展是每位企业老板的心头目标。在外部经济市场消费的催化下，延伸出了越来越多元化的消费模式，企业融资方式增加，市场机遇可遇不可求，转瞬即逝，想要抓住这种机遇，需要有灵敏的洞察力、具有时效性的信息，及强大的后备支持。通俗所理解的“管理会计”是对资金的管理，在我看来，也是对企业各部门管理细节运作的约束及企业未来战略的把控。有一套健全的财务管理体系像是企业的定海神针，不管在运营上有偏迟或资金流上的缺口都能及时调整，保证企业良好运行。 在新中国成立之初，管理会计的应用并不受关注，发展速度较慢，作为跻身世界五百强的宝山钢铁股份有限公司有现在的发展规模很大程度上依赖于决策层大胆的实行管理会计管理制度，本文章前期通过对国内外管理会计的研究成果进行描述，分析国内外对其不同的重视程度，后以宝钢的发展历程为例，分析管理会计在其不同的发展阶段的不同具体应用，阐述管理会计的具体方法和作用，体现管理会计在企业财务管理中的地位和作用，转变管理者传统经营观念和经营管理机制，使管理会计发挥出最优效果。 关键词：管理会计；财务管理；地位；作用 On the Position and Function of Management Accounting in Financial Management of Chinese Enterprises Abstract In the digital information age, how to make enterprises develop steadily and healthily for a long time is the heart goal of every enterprise boss. Under the catalysis of external economic market consumption, more and more diversified consumption patterns have been extended. With the increase of enterprise financing methods, market opportunities are rare and fleeting. In order to seize such opportunities, sensitive insight, timely information and strong backup support are needed. The common understanding of management plan is the management of funds. In my opinion, it is also the restriction on the operation of management details of various departments of the enterprise and the control of the future strategy of the enterprise. Having a sound financial management system is like a magic needle for an enterprise. No matter there is a delay in operation or a gap in fund flow, it can be adjusted in time to ensure the good operation of the enterprise. At the beginning of the founding of new China, the application of management accounting was not paid attention to and its development speed was relatively slow. As Baoshan iron and steel company, one of the worlds top 500 companies, its current development scale depends to a large extent on the bold implementation of management accounting management system by decision makers. In the early stage of this articl