论管理会计在我国企业中的应用

Discussion on Application of Management Accounting in Chinese Enterprises

管理会计是从西方国家引进的,它是管理与会计相结合的一门交叉学科,侧重于为企业内部管理提供管理决策所需要的会计信息。管理会计在企业中的作用越来越重要,但它在我国企业中应用状况并不理想,原因是多方面的。要使先进科学的管理会计在企业中发挥应有的作用,就必须创造良好的管理会计应用环境,建立合理的成本控制系统,加强典型案例研究,走理论与实务紧密结合之路。

As a crisscross subject of management and accounting,management accounting introduced from western countries is prone to provide enterprises' internal management with the accounting information for decision-making.Management accounting plays more important role in enterprise' management,yet its application status is not satisfying.The reasons are diverse.In order to make advanced scientific management accounting play its due role in enterprises,we must create a good environment for management accounting application,establish a reasonable cost control system,strengthen the typical case studies,and follow closely the way to combine the theory and practice.