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会计领域当中,一个重要的分支就是管理会计,现阶段已经被广泛应用于过发达国家的企业当中。相比之下,我国企业发展过程中,对管理会计的应用程度相对较低,这一现象的产生同我国目前管理会计理论研究不够深入、不健全的企业体制具有直接关系,在这种情况下,我国应有针对性的采取措施,加大管理会计在企业中的应用程度,从而为提升我国企业的综合竞争力,并实现经济的可持续发展奠定良好的基础。
Among the accounting field, an important branch is management accounting, which has been widely applied to enterprises in developed countries at this stage. In contrast, in the process of enterprise development in our country, the application of management accounting is relatively low. The occurrence of this phenomenon is directly related to the current underdeveloped and imperfect enterprise system of management accounting theory in our country. In this case, , Our country should take pertinent measures to increase the application of management accounting in enterprises so as to lay a good foundation for enhancing the comprehensive competitiveness of enterprises in our country and realizing the sustainable economic development.