摘要
管理会计是现代企业经营管理的重要组成部分,管理会计的职能能否正常发挥直接关系到企业战略目标的实现。就管理会计在我国企业应用中存在的问题进行剖析,并提出了改进意见,以期对我国企业管理会计的应用提供借鉴。
Management accounting is a significant component of modem enterprise management. Whether it functions appropriately or not directly affects how the enterprise fulfills its strategic targets. This thesis analyzes the problems in management accounting application of China＇s enterprises and consequently puts forward some suggestions of improvement, expecting to offer some reference in management accounting application of China＇ s enterprises.
出处
《长春理工大学学报（社会科学版）》
2007年第3期51-54,共4页
Journal of Changchun University of Science and Technology（Social Sciences Edition）
关键词
管理会计
管理意识
问题与对策
management accounting
sense of management
problems and solutions
