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管理会计理论自从20世纪70年代起引进入中国以来已有二十年的历史,但一直没有得到广泛的推广应用,这也在一定程度上阻碍了企业经济效益的提高。针对管理会计在中国企业应用中的一些问题,本文从以下几个方面提出提高管理会计应用水平的对策:深化经济体制改革,积极推进现代化企业制度;完善法律体系,加大执法力度;出台管理会计准则,建立中国管理会计师组织;建立有中国特色的管理会计体系等等。
The theory of management accounting has been twenty years since it was introduced into China from the 1970s, but it has not been widely popularized and applied to a certain extent, which hinders the improvement of economic efficiency of enterprises. In view of some problems in the application of management accounting in Chinese enterprises, this paper proposes some countermeasures to improve the application level of management accounting from the following aspects: deepening the reform of economic system, actively promoting the modern enterprise system; perfecting the legal system and strengthening the law enforcement; Guidelines, the establishment of China’s management accountant organization; the establishment of a management accounting system with Chinese characteristics and so on.