管理会计方法在企业中的运用研究

The Research on Application of Managerial Accounting in Enterprises

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。建立必要的制度以及管理会计信息系统、加强成本合算以及管理会计培训力度、完善相关激励约束机制等是其推进管理会计建设的有效途径。

With the the development of marketing economy in our country,managerial accounting has become more and more important.The improvement of capital market requires regulation of the external reporting system which is based on financial accounting.However,to make capital market prosperous advanced managerial accounting based on internal management is needed.The effective ways to promote construction of managerial accounting are as follows： to establish necessary institutions and informative system of managerial accounting;to strengthen cost accounting and training of managerial accountants;and to perfect mechanism of encouragement and restriction.