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一、管理会计的作用及研究目的管理会计有别于财务会计,相比财务会计而言,它可以履行更多的功能,具体职能有以下两个方面:1、利用财务数据,对企业个方面指标进行分析、指导,提高企业的经营效率,为企业提供各种经营方案,以减少企业的经营风险。2、客观预测经济前景,能动参与经济决策。管理会计在这能够起到预测资金总量需求及追加需要量、资金增长趋势的作用,给领导提供相应的决策信息,对市场的变化起到提早预知的作用,让领导者能积极调动资金,保证资金链条不间断。因此,加强对管理会计的研究与应用,是我国企业面临的一大难题。二、管理会计在我国企业应用中存在的问题
First, the role of management accounting and research purposes Management accounting is different from financial accounting, compared to financial accounting, it can perform more functions, the specific functions of the following two aspects: 1, the use of financial data, the enterprise aspects Indicators for analysis, guidance, improve business efficiency, to provide various business programs to reduce business risk. 2, Objectively forecast the economic prospects and actively participate in economic decision-making. Management accounting can play a role in forecasting the demand for total funds, adding up the demand and the trend of capital growth, providing leaders with appropriate decision-making information and early warning of changes in the market, enabling leaders to actively mobilize funds, Guarantee funds chain uninterrupted. Therefore, to strengthen the research and application of management accounting is a big challenge for Chinese enterprises. Second, management accounting problems in China’s enterprise applications