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我国当前的经济模式是市场经济,在市场上存在着各种非常激烈的竞争,企业自身要保证生存和维持一个良好的发展势头,就要从他们的内部管理下手使其不断适应当前的市场竞争局面,管理会计是企业内部管理工作的重要组成部分,是企业实现有效管理的重要途径。管理会计已经渗透到企业中各个管理层面,它为企业管理服务同时也符合管理的要求,管理会计是价值管理的中心,它在企业中所起的作用与重要性是其它会计方法不能相比的。随着市场经济不断向前发展,企业在自主经营的道路上越走越快,所以就需要借鉴与引进先进的管理办法与自身的实际管理情况相结合,更好地发挥管理会计在企业中的作用。
The current economic model of our country is a market economy. In the market, there are all kinds of very fierce competitions. To ensure the survival and maintain a good momentum of development, enterprises should start from their internal management and constantly adapt to the current market competition Situation, management accounting is an important part of the internal management of enterprises, an important way for enterprises to achieve effective management. Management accounting has infiltrated every management level in the enterprise. It serves both the enterprise management services and the management requirements. Management accounting is the center of value management. Its function and importance in the enterprise are incomparable with other accounting methods . With the continuous development of market economy, enterprises are going faster and faster on the road to self-management. Therefore, it is necessary to learn from and introduce advanced management methods and their own actual management situation to better integrate the role of management accounting in the enterprise .