管理会计存在的问题及其对策研究

Existing problems in management accounting and countermeasures

本文针对管理会计理论上和实践中存在的问题进行了详细的分析,并结合我国企业改革、建立现代企业制度的现状,提出必须提高对管理会计作用的认识、加大管理会计研究与应用的力度、成立管理会计协会,以及设立专职机构等对策。

This paper analyzes the theoretical and practi- cal problems which exist in management accounging and combines the present situation of China's enterprises' re- form and building up modern enterprises' systems to point out that management accounting's funcition should be en- forced and set up its association and professional organiza- tions.