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过去三十年我国经济发展非常快,但企业内部管理普遍存在着效率低成本高,管理落后经营粗放等问题。在经济转型和大数据的时代背景下,管理会计对企业发展的重要性日益凸显。虽然管理会计的发展应用在国外已经有较长的历史,但目前看来在我国企业中的应用并不理想。笔者从管理会计应用现状及原因入手,结合有效的管理会计工具,提出推动管理会计在我国企业应用的对策。
The economic development in our country has been very rapid in the past three decades. However, problems such as inefficient and costly management and extensive management of backward and underdeveloped enterprises generally exist in enterprises. In the era of economic restructuring and big data, the importance of management accounting to the development of enterprises has become increasingly prominent. Although the development and application of management accounting in foreign countries already have a long history, but at present it seems that the application in our country’s enterprises is not ideal. The author starts with the status quo and reasons of the application of management accounting and puts forward some countermeasures to promote the application of management accounting in our country with effective management accounting tools.