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会计环境是导致会计发展的根本动因,随着市场经济的发展,给作为与财务会计并驾齐躯共同组成企业会计系统的管理会计,带来了百年难遇的机遇和挑战,同时内外环境的改变也不断促进管理会计向纵深化发展。本文就我国管理会计的应用环境现状,导致管理会计应用现状的原因,并对如何优化应用环境,建立中国特色的管理会计体系进行了探讨。
Accounting environment is the fundamental reason that led to the development of accounting. With the development of market economy, it brings opportunities and challenges which are 100 years of management accounting as a management accounting that forms part of the accounting system together with financial accounting. At the same time, Changes also continue to promote the deepening of management accounting development. In this paper, the status quo of China’s application of management accounting environment, leading to the status of management accounting reasons for the application, and how to optimize the application environment, the establishment of management accounting system with Chinese characteristics were discussed.