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随着社会主义市场经济的快速发展,企业面临的市场环境也日益复杂,要想在激烈的市场竞争中立于不败之地,内部管理必不可缺。在过去的三十多年里管理会计对企业管理发挥了巨大的作用,但现阶段的管理会计在企业实际管理中还存在一些困境,影响了管理会计效用的最大化,因此本文分析了这些不足并提出了相应的解决方案。
With the rapid development of the socialist market economy, the market environment that enterprises face is also increasingly complicated. In order to win an invincible position in the fierce market competition, internal management is indispensable. In the past three decades, management accounting has played a huge role in the management of enterprises. However, there are still some difficulties in the actual management of the management accounting at the present stage, which has affected the maximization of management accounting effectiveness. Therefore, And put forward the corresponding solution.