论文部分内容阅读
管理会计最早应用于企业,以帮助企业管理者作出正确的决策。在市场经济条件下,军队的产业化趋势越来越明显。这就有必要把管理会计引入军队财务管理之中。我国管理会计理论是由西方引入的,应根据我国的会计实践和军队等非营利组织财务管理的需要,形成一套适用于军队管理的会计理论。军队财务管理应从以下几方面进行分析,即投资决策的应用;预算管理的应用;成本二分法的应用;责任中心的应用。
Management accounting was first applied to enterprises to help business managers make the right decisions. Under the conditions of a market economy, the industrialization of the armed forces has become more and more obvious. It is necessary to introduce management accounting into the financial management of the army. The theory of management accounting in our country was introduced by the west. According to the accounting practice of our country and the need of the non-profit organizations such as the military, the theory of management accounting should form an accounting theory applicable to the army management. The military financial management should be analyzed from the following aspects: the application of investment decision-making; the application of budget management; the application of cost dichotomy; the application of responsibility center.