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推行管理会计应用实践是财政部会计改革和发展的方向,是企业参与国际化竞争的需要,同时也是增强财务价值创造、实现管理提升、推动积极转型升级的需要,对于企业提升管理决策水平、做好应对经济全球化挑战具有重要的现实意义。本文从管理会计概念入手,对我国的管理会计环境进行分析研究,发现当下企业管理的缺陷和不足,提出相应解决对策。
The implementation of management accounting practice is the accounting reform and development direction of the Ministry of Finance, is the need for enterprises to participate in international competition, but also enhance the creation of financial value, to achieve management upgrade, and promote the transformation and upgrading of the positive needs of enterprises to enhance management decision-making level, do It is of great practical significance to respond well to the challenge of economic globalization. This article starts with the concept of management accounting, analyzes and studies the management accounting environment in our country, discovers the defects and shortcomings of the current enterprise management, and puts forward corresponding solutions.