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管理会计在我国长期未能得到普遍应用,其现状堪忧。当下,管理会计在我国企业中的应用将如何发展正处于一个关键的转折点上,急需将以往企业中应用的经验加以总结和提高,形成我国的管理会计理论和方法体系,以适应企业经营机制转变的需要,保证企业生产经营的高效率,并籍以促进企业的自身适应能力的提高。因此,加强对管理会计应用与发展的研究,正成为我国会计改革与发展的一个现实课题。
Management accounting has not been widely used in our country for a long time, its current situation is worrying. At present, the application of management accounting in Chinese enterprises will be at a crucial turning point. It is urgent to summarize and improve the experience of the past enterprises, and form the theory and method of management accounting in our country to adapt to the change of business mechanism The need to ensure that the production and operation of enterprises with high efficiency, and membership in order to promote their own adaptive ability to improve. Therefore, to strengthen the research on the application and development of management accounting is becoming a realistic subject of accounting reform and development in our country.