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管理会计在我国的发展已有几十年的历史,对于强化企业的内部管理、提高经济效益很有帮助。但目前我国的企业对于管理会计的研究和应用都还不能适应我国市场经济发展和深化改革的需要,本文通过对管理会计现状的分析,深入讨论了管理会计在集团企业应用中存在的问题及产生问题的原因,最后针对这些问题提出了相应的对策。
The development of management accounting in our country has decades of history, which is very helpful for strengthening the internal management of enterprises and improving the economic benefits. However, at present, the research and application of management accounting in China’s enterprises still can not meet the needs of the development of market economy and deepening the reform in our country. By analyzing the status quo of management accounting, this paper discusses in depth the problems and problems in the application of management accounting in the group enterprises The reasons for the problem, and finally put forward corresponding countermeasures against these problems.