论文部分内容阅读
管理会计理论引进我国以来已有20多年的历史,但一直没有得到广泛的推广应用,这也在一定程度上阻碍了企业经济效益的提高。本文针对管理会计应用的有关问题阐述了目前我国管理会计应用中存在的问题,然后提出了提高管理会计应用水平的若干设想:建立有中国特色的管理会计体系;积极推进现代化企业制度;进一步加强管理会计教育,提高人员素质;培养企业主要领导人的管理会计意识;建立中国管理会计师组织。
Since the introduction of management accounting theory in our country for more than 20 years, it has not been widely popularized and applied, which hinders the improvement of economic efficiency of enterprises to a certain extent. In this paper, the problems in the application of management accounting in our country are expounded in the light of the related problems of management accounting application. Then several ideas are put forward to improve the application level of management accounting: to establish the management accounting system with Chinese characteristics; to promote the modern enterprise system; to further strengthen the management Accounting education, improve the quality of personnel; training business leaders of the major management accounting sense; the establishment of China management accountant organization.