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管理会计是帮助管理者为完成企业目标而对会计信息进行确认、计量、收集、分析、准备、解释和交流过程。通过对部分企业管理会计队伍建设调研,本文总结出制约企业管理会计队伍建设的制约因素和主要原因,并提出推进管理会计队伍建设措施,对推进企业管理会计队伍具有一定借鉴作用。
Management accounting is to help managers identify, measure, collect, analyze, prepare, explain, and communicate accounting information in order to accomplish business goals. By investigating the construction of some management accounting teams, this paper summarizes the restricting factors and the main reasons that restrict the construction of accounting management teams, and puts forward the measures to promote the construction of management accounting teams. It has some reference to promote the management of accounting firms.