管理会计面临的挑战及其对策

Challenge and Countermeasure of Management Accountant

本文论述了当代经济环境变化对现代管理会计的挑战,通过对我国管理会计应用现状的分析,提出强化管理会计的理论研究,营造适合管理会计应用发展的良好环境,造就一支专业高效的管理会计队伍等对策。

The paper discusses challenges of modern management accounting caused by the changes of current economic environment and put forward countermeasures of strengthening theoretical research of management accounting, making better environment adaptation to applying of management accounting as well as training a professional management accounting team through analysis of status quo of management accounting application in China.