我国管理会计在应用中存在的问题与对策

The Exist Problem and Strategy of Management Accountant in Application

随着社会经济的不断进步,我国管理会计迈向国际化的脚步也明显加快,但目前我国管理会计的应用层次和水平还不是很高,管理会计的制度体系还不够完善,大多数企业对管理会计的应用仍处于起步阶段。责任会计、量本利分析、变动成本法、净现值法等方法在实施中已取得了一些成效,但很多企业对于管理会计的具体实施与应用仍然存在很大问题,应及时使这些问题得到分析和解决。

Management accountant develop very rapidly with the progress of social economy. However, the ap-plication level is still low and the system is not perfect. Some companies of management accountant are in initial stage. Responsibility of accounting, cost - volume - profit analysis, cost minimization analysis and net present val-ue method has got good performance. But there are a lot of problems in implement and application, it needs to be solved.