摘要
管理会计在企业中的应用不能脱离信息系统的支持。随着政府的引导和企业自身发展的需要,管理会计及其信息化的应用受到越来越多的重视。本文先对国内管理会计信息化应用现状及难点进行分析,再分别从数据获取、计算模型及数据展现和利用三个角度,提出促进管理会计信息系统建设成功的创新思维。
The application of management accounting in enterprises can not be separated from the support of information systems. This paper first analyzes the current situation and weak points of the application of management accounting information in China, and then puts forward the innovative thinking to promote the success of the construction of management accounting information system from three aspects: data acquisition, calculation model, data display and utilization.
出处
《管理会计研究》
2018年第2期78-86,88,共10页
MANAGEMENT ACCOUNTING STUDIES
