摘要
纺织业是我国传统基础性产业,在全球纺织业中占有重要地位。“一带一路”倡议的提出和推进为我国纺织企业带来了众多机遇和挑战,也为我国纺织企业管理会计发展与应用拓宽了路径。在此背景下,文章针对纺织企业管理会计发展过程中面临的机遇与挑战展开分析,以期为纺织企业未来管理会计的发展与应用提供参考。
Textile industry is a traditional foundational industry in China and holds an important position in the global textile industry.The proposal and promotion of“The Belt and Road”initiative has brought many opportunities and challenges to China’s textile enterprises,and has also widened the path for the development and application of management accounting in China’s textile enterprises.In this context,this paper analyzes the opportunities and challenges faced by the development of management accounting in textile enterprises,in order to provide reference for the future development and application of management accounting in textile enterprises.
作者
代小素
Dai Xiaosu(Shandong Vocational University of Foreign Affairs,Weihai 264500,China)
关键词
“一带一路”
纺织企业
管理会计
“The Belt and Road”
textile enterprises
management accounting