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随着市场经济的深化发展,事业单位也随之发生了较大的变革,管理会计作为增强事业单位绩效管理的重要方法之一,对事业单位的稳健发展具有至关重要的影响。本文以管理会计在事业单位中应用的重要性为切入点,进一步从管理会计的发展方向、理论体系建设、内部管理制度、评价体系以及外部监督五个方面,详细论述了管理会计在事业单位的应用途径,以期为管理会计在事业单位的有效应用提供理论支持。
With the deepening of the development of the market economy, institutions have also undergone major changes. As one of the important methods for enhancing the performance management of institutions, management accounting has a crucial impact on the steady development of institutions. In this paper, the importance of management accounting in public institutions as the starting point, and further from the management of accounting development, the theoretical system, the internal management system, evaluation system and external supervision in five aspects, discusses in detail the management accounting in public institutions Application path, in order to provide theoretical support for the effective application of management accounting in public institutions.