摘要
简述了管理会计的概念、职能,分析了国有企业财务管理中运用管理会计的存在问题,提出了相应的改进对策,以期促进国有企业持续、稳定地发展。
This paper briefly describes the concept and function of management accounting,analyzes the existing problems of using management accounting in the financial management of state-owned enterprises,and puts forward the corresponding improvement countermeasures,in order to promote the sustainable and stable development of state-owned enterprises.
作者
王婷
WANG Ting(Shandong Provincial Communications Planning and Design Institute Group Co.,Ltd.,Shandong Jinan 250101 China)
关键词
国有企业
财务管理
管理会计
state-owned enterprises
financial management
management accounting