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为加快推进会计强国战略,进一步提升会计工作总体水平,推动经济有效、可持续发展,目前全球经济一体化的不断加深,现代企业处于错综复杂的经济环境和前所未有的机遇和挑战,作为具有统领地位的管理会计除会计的基本业务之外,同样将管理和决策更高等级的职能融入其中,切实地将管理和会计有效结合,管理会计的高度发展引领着会计学走向更高的发展阶段,现代企业建立管理会计体系具有非常重要的意义。
In order to speed up the strategy of strengthening the country by accounting, further promote the overall level of accounting work and promote the development of an effective and sustainable economy, the current global economic integration continues to deepen. The modern enterprises are in an intricate economic environment with unprecedented opportunities and challenges as a leading position In addition to accounting for the basic management of accounting business, the same management and decision-making will be a higher level of integration into the effective management and accounting effectively combine the high degree of management accounting led accounting to a higher stage of development, the modern enterprise The establishment of management accounting system is of great significance.