管理会计在企业中应用问题探讨.pdfVIP

治理会计在企业中应用问题探讨 摘要：治理会计是将企业财务和企业治理有机结合的一种财务活动。随着社会主义市场经 的不断进展和科学技术的日益创新，治理会计在我国企业中的战略进展地位日益凸显出来，不仅 对企业的短期经营有利，而且有利于企业的长远进展。治理会计可以保证合理地安排企业的资 产，有效地操纵生产成本，提供与企业经营状况有关的信息以提高企业的经营治理水平，可以预 测经济进展前景，参加经济决策，制定经营目标，为企业的经济活动提供战略规划。但是在实际 的应用中，仍然存在许多问题，需要我们具体情况具体分析，不断在探究中发觉不足并加以改 善。 关键词：治理会计；企业进展；问题；改善 Discussion on the application of management accounting in enterprise ABSTRACT ：Management accounting is a financial activity combines the enterprise financial and business management, with the continuous development of the socialist market economy and network technology, management accounting in our country enterprise strategic position increasingly prominent, not only to the enterprise short- term business favorable, but also conducive to enterprises long-term development. Management accounting can guarantee a reasonable allocation of enterprise assets, effectively control production cost, provides information on business conditions to improve the management level of enterprises, can predict the prospects for economic development, participation in economic decision-making, setting business goals, for enterprises economic activities to provide strategic planning. But in practical applications, there are still many problems, we need to analyze the specific situation, and constantly find deficiencies in the exploration and to improve. Key Words: management accounting；enterprise development ；problems； improve 目 录 一、 绪论1 （一）研究意义1 （二）研究现状2 二、 治理会计现状分析4 （一）治理会计在企业中的应用现状4 （二）治理会计在企业应用中存在的问题4 三、宝钢集团案例分析 7 （一）宝钢集团进展概况7 （二）宝钢治理会计实践历史7