民营企业实施管理会计的内部环境分析

On Internal Environments of Management Accounting for Nongovemmental Enterprises

实施管理会计是民营企业提高管理水平的必然选择,而管理会计的实施效果重点在企业内部。民营企业的自我完 善和发展需要管理会计。民营企业有实施管理会计的先天优势,但其自身的劣势也是实施管理会计的重要障碍,因此有必要 探讨民营企业实施管理会计的基本途径。

To apply management accounting is an essential way to improve the nongovernmental enterprise management. The efiiect lies in the enterprises interior. The development and perfection of nongovernmental enterprises ask for the management accounting. And nongovernmental enterprises have their natural advantags and weakness to cany out the management accounting, so it is necessary to study the ways to make use of management accounting.