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在我国社会主义市场经济不断深化的过程中,企业也取得了巨大的发展成果,它们的急速发展必须具有内部管理能力的支持,所以新时期下,企业内部管理水平面临着巨大的挑战。作为企业内部管理的重要组成部分,管理会计发挥着积极地作用,但就目前实际情况来看,管理会计在实施过程中还存在着这样那样的问题。因此,本文就分析了其中具体的问题和成因,并提出了相应的解决方法。
In the continuous deepening of China’s socialist market economy, enterprises have also made tremendous development achievements. Their rapid development must have the support of internal management capabilities. Therefore, under the new era, the internal management level of enterprises is facing enormous challenges. As an important part of the internal management of an enterprise, management accounting plays an active role. However, according to the actual situation at present, there are still some problems in the implementation of management accounting. Therefore, this article analyzes the specific problems and causes, and puts forward the corresponding solutions.