摘要
分析了管理会计的重要性、优势、内涵及其参与企业经济活动的主要方式。管理会计在企业应用中存在诸多问题,提出了完善管理会计在企业中的应用途径。应制订与环境相匹配的管理会计人才培养机制,将信息技术与管理会计人才培养相融合,有效整合管理会计与财务会计,构建科学的管理会计团队,积极主动改变传统观念。要想发挥管理会计职能,助推经济高质量发展,要求管理会计要能适应企业组织架构的不断变化。管理会计要能帮助企业制定战略目标,将管理会计与全面预算管理相结合。管理会计要满足企业绩效考核的需求,要为企业经营管理决策提供依据。推进管理会计体系建设,加快管理会计的推广应用,重视管理会计人才队伍建设,加强管理会计信息系统建设。
This paper analyzes on the importance,advantages,connotation of management accounting and the main ways to participate in the economic activities of enterprises,and finds out the problems existing in the application of management accounting in enterprises.It puts forward the ways to improve the application of management accounting in enterprises,the formulation of management accounting personnel training mechanism matching with the environment,the integration of information technology and management accounting personnel training,the effective integration of management accounting and financial accounting,the construction of a scientific management accounting team,and the active change of traditional concepts.Green has become a universal form of high-quality economic development.In order to give full play to the function of management accounting and boost the development of high-quality economy,the following requirements should be met:management accounting should be able to adapt to continuous changes in organizational structure of enterprise;management accounting should help the enterprise to make strategic objectives;combine management accounting with comprehensive budget management;management accounting should meet the needs of enterprise performance appraisal;management accounting should provide basis for enterprise operation and management decision-making.Promoting the construction of management accounting system,speeding up the popularization and application of management accounting,attaching importance to the construction of management accounting talent team and strengthening the construction of management accounting information system.
作者
武英
WU Ying(Heilongjiang Airui Technology Co.,Ltd.,Harbin 150010,China)
出处
《黑龙江科学》
2020年第1期160-164,共5页
Heilongjiang Science
关键词
管理会计
企业
应用
经济高质量发展
Management accounting
Enterprise
Application
High quality economic development
