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经济新常态的概念在2014年的APEC峰会上得到了系统的阐述,为在实践中应用提供了良好的条件,同时对于我国经济的发展提出了更好的指导。而经济新常态概念的提出,对于我国经济发展提出了更高的要求,尤其是对于管理会计在管理方式、理念、模式等方面都提出了更高的要求。因此,本文在总结管理会计在经济新常态下的发展背景和应用现状的基础上,进而提出了管理会计在企业中应用与推广的策略。
The concept of a new economic normal was systematically elaborated at the APEC summit in 2014, providing good conditions for its application in practice and providing better guidance for the economic development of our country. However, the introduction of the concept of a new economic normal has raised higher requirements for the economic development of our country. In particular, management accounting has put forward higher requirements in management methods, concepts and models. Therefore, on the basis of summarizing the background and application status of the management accounting under the new economic normal, this paper puts forward the strategy of management accounting application and promotion in the enterprise.