管理会计在我国企业中的应用

Application of Management Accounting to Chinese Enterprise Management

随着我国市场经济体制的不断完善,对企业的发展来说既是机遇又是挑战。而管理会计对于提高企业的经济效益,增强企业的核心竞争能力方面起着重要的作用,因此加强管理会计在企业中的应用无疑具有重要的意义。通过回顾管理会计发展历史、分析管理会计目前在我国企业实际应用中的现状,提出了提高管理会计应用水平的措施。同时,展望管理会计在我国的未来发展前景。

Accounting management is useful tool in improving the management of enterprise and strengthening the core competitiveness. So it is of significance for enterprises to apply the management accounting to the enterprise management. This paper reviewed the development of management accounting in our country, the current situation of the application, and it pro- posed some suggestions of the application of management accounting and the future development of the management accounting in China.