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管理会计是新时期现代企业飞速发展的标志,能够为企业内部管理提供理论支持,促进企业内部管理效率的提高和经营方式的改进,对现代企业的发展具有重要意义。但是现代企业普遍存在着对管理会计建设重要性认识不到位,缺乏完善的管理会计监督体系,管理会计机制不健全,工作人员能力不足等问题。本文对此提出了合理对策,即加强对管理会计重要性的认识,建立完善的管理会计机制和严格的监督体系,引进专业人才等。
Management accounting is a symbol of the rapid development of modern enterprises in the new era. It can provide theoretical support for the internal management of enterprises, promote the improvement of internal management efficiency and the improvement of management mode, which is of great significance to the development of modern enterprises. However, there are many problems in modern enterprises such as the lack of understanding of the importance of management accounting construction, the lack of a sound management and accounting supervision system, the imperfect management accounting mechanism and the insufficient staff capacity. This article put forward reasonable countermeasures, that is, to strengthen the understanding of the importance of management accounting, establish a sound management accounting mechanism and strict supervision system, the introduction of professionals and so on.