论文部分内容阅读
当前我国管理会计理论体系还不成熟,缺乏独立性、实用性、系统性和技术支持,这也使其理论体系不健全。因此需要推进现代企业管理会计报告体系建设,进一步增强现代企业管理会计意识,从而为企业管理决策和经营决策提供重要的信息支持,确保管理会计体系的顺利实施。文中从管理会计报告及管理会计报告体系在企业经营管理中的重要作用入手,分析了现代企业管理会计报告体系中存在的问题,并进一步对现代企业管理会计报告的方法进行了具体阐述。
At present, the theoretical system of China’s management accounting is not yet mature, lacking of independence, practicality, systematicness and technical support, which also makes its theoretical system unsound. Therefore, it is necessary to promote the construction of modern enterprise management accounting report system and further enhance the modern enterprise management accounting consciousness so as to provide important information support for enterprise management decision-making and business decision-making and ensure the smooth implementation of the management accounting system. Starting from the important role of management accounting report and management accounting report system in enterprise management, this paper analyzes the problems existing in modern enterprise management accounting report system and further elaborates the methods of modern enterprise management accounting report.