作为企业管理的一个重要组成部分的管理会计,已从传统单一的会计系统中分离出来,成为既独立又融合的现代会计分支。它不仅包括编制预算、分析成本等基础功能还在此基础上帮助企业管理者进行决策分析,制定发展策略,因而成为现代企业管理的重要工具。作为国家支柱产业的石油企业,也要加大管理快的应用步伐,跟上现代企业财务制度改革的步伐。 As an important part of business management, management accounting has been separated from the traditional single accounting system and becomes an independent and integrated modern accounting branch. It not only includes the basic functions such as the preparation of the budget and the analysis of costs, but also helps the managers of the enterprises to analyze the decisions and formulate the development strategies on the basis of them, thus becoming an important tool of modern enterprise management. As the country’s pillar industries of oil companies, but also increase the management of rapid application of pace to keep up with the pace of reform of modern enterprise financial system.