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新时代下的管理会计的创新要求重点要把握好价值增值内容,建立成熟的会计管理体系。供给侧改革给管理会计提供了新的发展环境,管理会计也成为了供给侧改革的有效实践内容。本文探讨了供给侧改革的理论依据,研究了供给侧结改革的概要,并提出了基于供给侧改革的管理会计创新的有效策略,望能提供一些有价值的参考。
The new requirements of management accounting innovation should focus on grasping the value-added content, the establishment of a mature accounting management system. Supply-side reform has provided a new development environment for management accounting, and management accounting has also become an effective practice of supply-side reform. This paper explores the theoretical basis of supply-side reform, studies the summary of supply-side reform, and proposes an effective strategy of management accounting innovation based on supply-side reform, hoping to provide some valuable references.