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本文研究在深刻理解和全面掌握科学发展观的内涵和本质要求下,管理会计职能的改革、建设和发展必须遵循科学发展观的要求:以预测经济前景为前提;以参与管理决策为核心;以规划经营活动为目标;以控制经济活动过程为关键;以考核评价经营业绩为手段。同时,推行管理会计制度化,推行管理会计战略化。
In this paper, under the profound understanding and comprehensive understanding of the connotation and essential requirements of the scientific concept of development, the reform, construction and development of the management accounting function must follow the requirements of the scientific concept of development: taking the prediction of the economic prospects as the premise; taking the participation in management decision-making as the core; Planning business activities as the goal; to control the process of economic activity as the key to the assessment of operating performance as a means. At the same time, we will promote the institutionalization of management accounting and promote the strategic management of accounting.