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对我国管理会计信息化的含义进行分析,从指引体系不完善、内部控制不健全、设备技术水平低等多个方面,解析我国管理会计信息化建设中存在的主要问题和矛盾。最后,对我国管理会计信息化建设存在的问题进行总结,进而提出完善管理会计信息化建设的几点策略。希望通过本文的阐述,旨在为相关领域研究提供一定思路。
This paper analyzes the meaning of our country’s management accounting informationization and analyzes the main problems and contradictions in our country’s management accounting informationization from many aspects such as the imperfect guidance system, the imperfect internal control and the low level of equipment technology. Finally, summarize the existing problems in the construction of our country’s management accounting information, and then put forward some strategies to improve the construction of management accounting informationization. Hope that through this article, aims to provide some ideas for the study of related fields.