摘要
目前,管理会计在我国企业应用中存在的问题,主要是管理会计方法体系与实践环节脱离,应用范围有待拓展,企业的组织管理体系与管理会计要求有一定差距,管理会计和财务会计的协调沟通不足等。我国管理会计理论与方法体系的研究与应用应立足于我国企业的实践,采用多种理论和研究方法,切实解决企业实践中需要解决的问题,总结推广管理会计在应用过程中的成功案例,构建适合我国企业管理需要的管理会计理论与方法体系。同时,管理会计方法与技术在企业管理中的职能发挥,还要进一步改革与完善企业的管理体制,不断完善市场机制,从而使企业依靠内部管理的改进来保证自己在激烈的市场竞争中立于不败之地。
The application of management accounting in China has some issues now. The methodology of management accounting is out of touch with accounting practices. The application range has yet to be explored. The management system of enterprises could not fully meet the requirement of management accounting. And the coordination between management accounting and financial accounting is not enough. The study of management accounting theory and methodology should be based on enterprise practices with various research theories and approaches and successful cases of application should be popularized in ways that settle these issues in business practices and establish a theory and methodology system suitable for Chinese enterprises. In addition, enterprises should work on management system reform and market mechanism improvement, so as to maintain competitive by enhancing internal management.
出处
《商业经济》
2013年第22期99-100,116,共3页
Business & Economy
关键词
管理会计
企业管理
现状
应用探讨
management accounting, enterprise management, current situation, application