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管理会计在我国的应用已有20多年的历史了,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。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,我国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。这些决定了企业应用管理会计具有重要的战略地位。
The application of management accounting in our country has more than 20 years of history, has been separated from the traditional single accounting system, and becomes an edge subject integrating a variety of disciplines. As a branch of modern accounting, it is an important tool of modern business management. Intense competition in the market requires enterprises accounting to change their functions and timely reflect the financial information beforehand and in business as required by management. With China’s accession to the World Trade Organization, Chinese enterprises will face more intense market competition. Intense competition in the market requires enterprises accounting to change their functions and timely reflect the financial information beforehand and in business as required by management. These determine the enterprise application management accounting has an important strategic position.