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在经济“新常态”这样一个全球一体化、信息网络化、高新技术迅速发展的时代,管理会计的现状仍不能适应现代社会发展的需求。环境的变化迫使管理会计必须加以创新应用,如何突破管理会计发展过程中的瓶颈,创新管理会计在企业的应用。本文从管理会计的应用现状切入,探讨了在经济“新常态”下如何推进管理会计在我国企业的创新应用,以及未来必要的发展趋势。
In the era of economic, “new normal” such a global integration, information network and high-tech development, the status quo of management accounting still can not meet the needs of the development of modern society. Environmental changes force management accounting must be innovative applications, how to break through the bottleneck in the development of management accounting, innovation management accounting in the enterprise application. Based on the application of management accounting, this article explores how to promote the innovation and application of management accounting in our country under the economic “new normal ” and the necessary development trend in the future.