财政部2014年底发布了《财政部关于全面推进管理会计体系建设的指导意见》(以下简称“指导意见”)(财会[2014]27号)。指导意见指出,我国管理会计发展滞后,为企业提供规划、决策、控制和评价等方面的作用未得到充分发挥,因此全面推进管理会计体系建设对推动企业建立、完善现代企业制度,实现管理升级、增强核心竞争力和价值创造力,科学全面地衡量企业绩效有决定作用。 At the end of 2014, the Ministry of Finance issued the Guidance Opinion of the Ministry of Finance on Promoting the Management Accounting System (hereinafter referred to as Guidance Opinion) (Cai Kuai [2014] No. 27). The Guiding Opinions pointed out that the role of management accounting in our country lags behind in providing planning, decision-making, control and evaluation for enterprises has not been brought into full play. Therefore, promoting the construction of management accounting system in an all-round way has the important bearing on promoting the establishment of enterprises, improving the modern enterprise system, Enhance core competitiveness and value creativity, and scientifically and comprehensively measure corporate performance.