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随着社会主义市场经济的发展,管理会计在企业管理中的作用越来越突出,管理会计工作质量的高低直接影响到企业的经济效益,在社会主义市场经济中,很多企业对管理会计这项工作并没有给予充分的重视,还有的企业并未设立管理会计这项职位,还有的企业的从业人员专业素质较低,责任意识不足等,导致企业在日常管理中出现了很多问题,通过探究这些问题可以发现,我国缺少完整的会计管理体制,造成会计信息失真,最终对于会计信息的工作人员管理决策产生深远的影响,制约着企业经济的效益的提高。本文主要就管理会计在企业中的应用问题进行研究,结合我国企业当前的实际情况提出一些有效的建议,希望能够与广大同仁共同探讨,共同推动企业的长远发展。
With the development of socialist market economy, the role of management accounting in enterprise management becomes more and more prominent. The quality of management accounting directly affects the economic benefits of enterprises. In the socialist market economy, Work has not given sufficient attention, and some enterprises have not set up a position in management accounting, as well as the low professionalism of practitioners in business, lack of awareness of responsibility, leading to the emergence of a number of issues in the daily management of enterprises through To explore these issues, we can find that the lack of a complete accounting management system in our country leads to the distortion of accounting information, which ultimately has a far-reaching impact on the decision-making of staff management of accounting information, which limits the improvement of the economic efficiency of enterprises. This paper mainly studies the application of management accounting in the enterprise, and puts forward some effective suggestions based on the actual situation in our country. We hope to discuss with the majority of my colleagues to promote the long-term development of the enterprise.