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管理会计作为并行于财务会计的体系之一,其以自身的模式、方法作用于会计主体管理的优化,行政单位为了适应于新时代社会背景,必须在充分利用财务会计效益的基础上,对管理会计的职能进行深入拓展、运用。但是,鉴于对现状的梳理和问题的把握,可以发现,管理会计在行政单位的实践中,并不能获得充分的发展,未能实现其效益的最大化。而监狱作为特殊的行政单位,更是需要以基本管理会计的探索为切入点,结合自身运转特点,进行管理会计推行的深入思考与研究,以其实施的可行性、现实性为先导,结合实施思路的运用,以追求监狱系统管理最优化的实现。
As one of the systems parallel to finance and accounting, management accounting acts on the optimization of accounting subject management with its own mode and method. In order to adapt to the social background of the new era, administrative units must take full advantage of the financial and accounting benefits, Accounting functions in-depth development, use. However, given the current situation and the grasping of the problem, we can find that the management accounting in the practice of administrative units, and can not be fully developed, failed to maximize their effectiveness. As a special administrative unit, prisons need to take the exploration of basic management accounting as a starting point, and conduct in-depth thinking and research on the implementation of management accounting in light of the characteristics of their operation. Taking the feasibility and reality of their implementation as the guide and implementing The use of ideas, in pursuit of the optimal realization of prison system management.