随着社会的发展及各项体制的健全,很多企业都获得了较大的发展空间,无论是在客观的盈利上,还是在员工的素质上,均保持在较高的水平。未来,企业想要在市场竞争中处于不败之地,就必须不断提高自身的管理水平,尤其是提升管理会计的作用。文章就此展开讨论,并提出合理化建议。 With the development of society and the soundness of various systems, many enterprises have gained more room for development. They have maintained a high level both in terms of objective profitability and staff quality. In the future, if enterprises want to be invincible in market competition, they must constantly improve their own management level, especially the role of management accounting. Article on this discussion, and put forward rational proposals.