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随着中国特色社会主义市场经济的不断发展,管理会计在企业实践中的作用和意义越发的重要,科学化的管理会计逐渐成为企业发展的需求,如何更好地发挥管理会计在企业管理经营中的作用,使其正真能够推动实现企业的经济效益和社会效益,为企业的健康发展做贡献,逐渐成为企业管理层面临的新的问题和挑战。为了更好的发挥管理会计的作用,提高企业管理会计的能力和科学化水平,本文将在对管理会计在企业实践中的应用的现状和问题及影响因素等进行研究探讨的基础上提出相关的完善对策和建议,使企业管理会计在企业实践中的应用更加科学化。
With the continuous development of the socialist market economy with Chinese characteristics, the role and significance of management accounting in corporate practice become more and more important. Scientific management accounting has gradually become the demand for enterprise development. How to better play a role of management accounting in the management of enterprises So that it can really promote the economic and social benefits of the enterprise and contribute to the healthy development of the enterprise and gradually become a new problem and challenge that the enterprise management faces. In order to give full play to the role of management accounting and improve the ability and scientific level of enterprise management accounting, this paper will put forward relevant research on the status quo, problems and influential factors of management accounting application in enterprise practice Improve the countermeasures and suggestions so that the application of enterprise management accounting in enterprise practice is more scientific.