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管理会计是一个综合性和应用性都较强的岗位,其是会计学和管理学相关理论交织形成的。管理会计通过不断吸收更新的现代科学管理方法并将其应用在会计中进而促进会计工作的进一步发展。管理会计常应用于企业,其为企业各项财务工作的稳定开展奠定了坚实基础。当前社会正处于一个经济转型阶段,管理会计在企业中的应用与推广显得十分重要。本文从管理会计特点出发,结合到其在企业中的应用现状,对管理会计发展中存在的问题和对策进行探究。
Management accounting is a comprehensive and applied positions are strong, which is related to the theory of accounting and management theory intertwined. Management accounting promotes the further development of accounting by absorbing and updating the modern scientific management methods and applying it in accounting. Management accounting is often applied to enterprises, which has laid a solid foundation for the steady development of various financial work in enterprises. The current society is in an economic transition stage, and the application and promotion of management accounting in enterprises are very important. Based on the characteristics of management accounting, combined with its application status in the enterprise, this article explores the problems and countermeasures in the development of management accounting.