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管理会计的诞生将现代化管理与会计融为一体,为企业领导者和管理人员提供管理信息和决策支持,提高企业的管理水平和应对环境变化与风险防范的能力,已经成为现代企业管理的一个重要方面。然而,现阶段我国管理会计的应用情况并不理想,大部分企业对全面预算、风险分析、差量分析、长期投资决策方法、企业员工业绩评价等管理会计知识知之甚少,企业领导者和会计人员缺乏基本的管理会计观念,更谈不上应用这些方法去参与经营、决策,管理会计在中国并没有引起多数企业的重视,仍然处于一种漂浮状态。
The birth of management accounting modern management and accounting into one, for business leaders and managers to provide management information and decision support, improve the management level and ability to deal with environmental changes and risk prevention, has become an important modern enterprise management aspect. However, the current situation of the application of management accounting in our country is not ideal. Most enterprises have little knowledge of management accounting, such as overall budget, risk analysis, difference analysis, long-term investment decision-making method, enterprise performance appraisal. Leaders and accountants Personnel lack basic management accounting concepts, not to mention the application of these methods to participate in business, decision-making, management accounting in China did not attract the attention of the majority of enterprises, is still in a state of floating.