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管理会计在我国是一个不断发展的过程,其应用对企业竞争力提高有重要意义。本文首先分析了目前我国企业管理会计应用的现状,然后分析了当前管理会计存在的问题,最后给出对策和建议,构建有中国特色的管理会计,是我国推广与发展管理会计的根本途径。
Management accounting in our country is a continuous development process, and its application is of great significance to the improvement of the competitiveness of enterprises. This article first analyzes the present situation of the application of enterprise management accounting in our country and then analyzes the problems existing in the current management accounting. Finally, it gives some countermeasures and suggestions, and builds the management accounting with Chinese characteristics, which is the fundamental way for our country to promote and develop the management accounting.