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随着我国社会经济的快速发展,科学技术水平的日益提高,我国企业参与市场的竞争也日益激烈,为了更好的参与国际市场竞争,企业必须更加注重管理会计对企业发展的推动作用,通过有效借助管理会计,使企业充分发挥决策、预测、组织以及控制等职能,增强企业在市场中的竞争力。可以说管理会计的应用对中国公司走向国际化有重要的意义。本文首先介绍了企业管理会计发展的现状及存在问题,其次,就管理会计在企业应用的必要性做了介绍,并就如何解决企业管理会计应用的问题提出了具体的相应解决措施。
With the rapid socio-economic development of our country and the ever-increasing level of science and technology, the competition of our country’s enterprises in the market is also increasingly fierce. In order to better participate in the international market competition, enterprises must pay more attention to the promoting role of management accounting in the development of the enterprise, With management accounting, make enterprises give full play to decision-making, forecasting, organization and control functions, enhance the competitiveness of enterprises in the market. It can be said that the application of management accounting of Chinese companies to the internationalization of great significance. This article first introduces the status quo and problems of the development of enterprise management accounting. Secondly, it introduces the necessity of management accounting in the enterprise application, and puts forward some concrete measures to solve the problem of enterprise management accounting application.