论管理会计在企业中的应用

The Application of Administrative Accountant in Enterprises

我国对管理会计的应用和研究是在20世纪70年代末、80年代初随着西方管理会计理论的传入开始的,经过多年实践和研究,已取得一定成效。随着我国市场经济的发展,管理会计日益重要,资本市场的发展需要规范以对外报告为主的财务会计,但资本市场的繁荣更需要先进的以对内管理为主的管理会计。国企改革的艰难和前景从一个侧面昭示了我国管理会计发展的巨大空间。但由于各种原因,目前管理会计只是在部分地区、部分企业零星呈分散应用,未形成一整套真正意义上的管理会计应用体系,从应用效果而言,并没有真正达到改善企业管理的目的。

The application and research of administrative accountant started from the end of 1970s and early 1980s with the introduction of the western theories of administrative accountant. After many years of practice and research, it has taken some effect. With the development of market economy in our country, administrative accountant is becoming more and more important. The development of the capital market needs normative financial accountants whose work is about the foreign reports, but the prosperity of the capital market needs more administrative accountant whose work is mainly the domestic management. The hardship and the foreground of the state enterprises’ development shows that the administrative accountant in our country has a great room for development. But for some reason, it is now applied in some area and some enterprises , it has not formed a real applied system. And it has not acquire the purpose of improving the management in the enterprises.