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财政部于2014年10月制定并发布了《关于全面推进管理会计体系建设的指导意见》,为我国管理会计体系建设开启了新的篇章,刮起了探讨管理会计的热潮。本文以天茂实业集团为例,介绍了管理会计在企业投资决策的应用现状,并建议从充分重视投资项目可行性分析以及利用专门的管理会计评价方法评价项目可行性等两个方面来促进管理会计的发展。
In October 2014, the Ministry of Finance formulated and promulgated the Guiding Opinions on Promoting the Construction of Management Accounting System in an all-round way, opening a new chapter in the construction of China’s management accounting system and blowing up the boom of management accounting. This paper takes Tianmao Industrial Group as an example, introduces the application status of management accounting in enterprise investment decision-making, and proposes to promote management from two aspects of fully paying attention to the feasibility analysis of investment projects and using special management accounting evaluation methods to evaluate the project feasibility. Accounting Development.