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将现代企业管理与会计相结合,让管理会计服务于企业,指导企业明确目标,提高管理水平,开展系统性的管理工作成为我国建立企业管理会计体系的动力。然而我国正处于经济转型时期,从传统的政策红利期、人口红利期向管理红利期转变。现阶段我国的管理会计经验均来自于西方发达国家,忽略了中国国情,因此立足我国企业实践,构建一个能进一步提升与企业实际情况契合度,并体现中国特色的管理会计理论体系迫在眉睫。本文从我国管理会计发展现状出发,结合化工物流企业的自身特征,研究出一个属于化工物流企业的管理会计体系。
The combination of modern enterprise management and accounting, so that management accounting services in enterprises, and guide enterprises to clear objectives, improve management and carry out systematic management has become China’s enterprise management accounting system power. However, our country is in the period of economic transition, shifting from the traditional policy dividend and demographic dividend to the management of the bonus period. Therefore, based on the practice of Chinese enterprises, it is imperative to construct a theoretical system of management accounting that can further enhance the fit with the actual situation of the enterprise and embody Chinese characteristics at this stage. All of our experiences in management accounting come from western developed countries. In this paper, starting from the current situation of the development of China’s management accounting, combined with its own characteristics of chemical logistics enterprises, developed a management accounting system belonging to chemical logistics enterprises.