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市场经济的快速发展使企业面临的竞争日益激烈,如何在市场中占有一席之地便需从内部管理方面着手,通过自身管理水平的提高带动企业的效益。而其中管理的关键在于管理会计,是企业管理中的重要工具。从我国现行管理会计发展现状看,仍存在较多不足之处,需做好创新工作,以此达到推动社会整体发展的目标。本文主要对管理会计在国内的发展现状、管理会计创新的必要性以及创新发展的具体策略进行探析。
With the rapid development of market economy, enterprises are faced with fiercer and fiercer competition. How to occupy a place in the market needs to start with internal management and promote the efficiency of enterprises through the improvement of their own management level. The key of management lies in management accounting, which is an important tool in enterprise management. Judging from the status quo of the current development of management accounting in our country, there are still many deficiencies and we must do a good job in innovation so as to achieve the goal of promoting the development of the entire society. This article mainly analyzes the current development of management accounting in China, the necessity of management accounting innovation and the specific strategies of innovation and development.