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相较于财务会计,管理会计在我国的发展时间较短。财务会计是从纯财务的角度指导企业的正常经营活动和可持续发展;管理会计则是站在企业战略和发展全局的高度,为企业的生产经营活动“锦上添花”。目前,纵观我国企业的管理现状,不难发现,目前我国很多企业对管理会计的重视程度和应用都相对匮乏,而且在实践中存在许多问题。基于此,笔者围绕我国企业管理会计的应用现状进行分析,并提出相关的应用问题解决对策。希望有助于我国管理会计的发展与完善。
Compared with financial accounting, management accounting in our country’s development time is shorter. Financial accounting is to guide the normal business activities and sustainable development of enterprises from the perspective of pure finance. Management accounting is standing at the height of enterprise strategy and development overall situation, which is “icing on the cake” for the production and business activities of enterprises. At present, looking at the status quo of the management of enterprises in our country, it is not hard to find out that at present, many enterprises in our country pay relatively less attention and application to management accounting, and there are many problems in practice. Based on this, the author analyzes the status quo of the application of enterprise management accounting in our country and puts forward some countermeasures to solve this problem. Hope to help China’s management accounting development and improvement.