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2014年10月27日,财政部发布了《关于全面推进管理会计体系建设的指导意见》(以下简称"指导意见)(财会〔2014〕27号),首次在国家层面明确了管理会计在企业管理中的积极作用,并对我国构建有中国特色的管理会计体系相关工作做了总体部署。本文将在介绍管理会计概念及发展过程的基础上,结合发电企业的生产经营管理阐述管理会计对发电企业管理提升的作用,并针对管理会计目前在企业中的运用现状提出了相应的建议措施。
On October 27, 2014, the Ministry of Finance promulgated the Guiding Opinion on the Overall Promotion of Management Accounting System Construction (hereinafter referred to as Guidance) (Cai Kuai [2014] No. 27), making it clear for the first time at the national level that management accounting is practiced in enterprises Management and the overall construction of China’s management accounting system with the construction of the relevant work done a total deployment.This paper will introduce the concept of management accounting and development process, combined with the production and operation management of power generation enterprises elaborated management accounting for power generation Enhance the role of enterprise management, and management accounting for the current status of the use of the company put forward the corresponding recommendations.