论文部分内容阅读
在当今这个知识经济时代,管理会计需要在企业中得到充分的运用,并以为企业创造经济效益方的方式来体现其存在的意义。从企业的成本管理角度考虑,为了提升企业实际竞争能力,管理会计起到了必要的协调作用。然而,当前我国管理会计运用中存在许多制约因素,影响了其作用的正常发挥。本文从企业内部与外部两个层面,探讨了企业应用管理会计中的制约因素。
In today’s era of knowledge economy, management accounting needs to be fully utilized in the enterprise and to reflect its existence in a way that creates economic benefits for the enterprise. From the perspective of cost management of enterprises, in order to enhance the actual competitiveness of enterprises, management accounting played a necessary coordination role. However, there are many restrictive factors in the application of management accounting in our country, which affects the normal play of its function. This article explores the restrictive factors in enterprise application management accounting from the internal and external aspects of the enterprise.