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根据相关数据表明,我国的经济体制改革已经逐渐深入,转变增长经济的方式的趋势也在不断加强。因此,在经济转型中将管理会计的重要性凸显出来,主要表现在制定相关计划、参与管理决策、制定绩效管理、制定并实施组织战略等方面。由于在我国财政税收体制中进行改革时期对建筑领域广泛推行了营改增政策,使得建筑行业的财政管理在一定程度上发生了巨大的变化。因为建筑行业中上游与下游的企业连接较长,在施行了营改增及相关者政策后增大了运算赋税的难度,因此需要增加了建筑企业中对管理会计的要求,所以在执行国家发布的相关政策的同时,应当逐步提高社会效益及经济效益,改善建筑企业的经营管理模式,这样就可以充分的发挥出管理会计在经济转型中的作用。
According to the relevant data, our country’s economic restructuring has gradually deepened and the trend of changing the mode of economic growth has also been continuously strengthened. Therefore, highlighting the importance of management accounting in the economic transition, mainly in the aspects of formulating related plans, participating in management decision making, formulating performance management, formulating and implementing the organizational strategy. Due to the reform of fiscal revenue system in our country during the reform of the construction of a wide range of policies implemented by the camp, making the construction industry, financial management to a certain extent, great changes have taken place. Because the connection between upstream and downstream enterprises in the construction industry is relatively long, it is more difficult to calculate the tax after the implementation of the VAT reform and related policies. Therefore, the requirements for management accounting in the construction enterprises need to be increased. Therefore, At the same time, it is necessary to gradually increase social and economic benefits and improve the operation and management mode of construction enterprises, so that the role of management accounting in economic restructuring can be brought into full play.