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随着我国企业进一步融入经济全球化,企业将面临更大的竞争压力。而管理会计对于提高企业经济效益,增强企业竞争能力起着重要的作用,因此加强管理会计在企业的应用无疑具有重要意义但就我国现状而言,管理会计在我国企业中的应用并不理想。本文旨在对管理会计在企业应用中存在的问题进行剖析,并提出推广管理会计应用的措施。
With the further integration of our country’s enterprises into the economic globalization, the enterprises will face more pressure of competition. However, management accounting plays an important role in improving the economic efficiency of enterprises and enhancing the competitiveness of enterprises. Therefore, it is undoubtedly of great significance to strengthen the application of management accounting in enterprises. However, the application of management accounting in Chinese enterprises is not ideal for the current situation in our country. The purpose of this paper is to analyze the problems existing in the application of management accounting in enterprises and to put forward measures to promote the application of management accounting.