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中国经济步入新常态,企业面临的环境发生了深刻的变化,以服务于企业内部管理为主要职能的管理会计,如何实现企业价值增值,管理会计实务发展呈现出了新的发展态势。本文基于经济新常态背景下,针对管理会计如何实现创新发展,实现企业结构转型升级并实现可持续健康发展进行了研究,以期能为企业管理会计工具运用提供帮助。
China’s economy has entered a new normal and the environment faced by enterprises has undergone profound changes. With regard to management accounting, which serves for the internal management of enterprises, how to realize the value-added of enterprises and the development of management accounting practices have shown a new trend of development. Based on the new economic normal background, this paper studies how to realize the innovation and development of management accounting, to realize the transformation and upgrading of enterprise structure and to realize the sustainable and healthy development in order to provide help for the application of enterprise management accounting tools.