我国管理会计应用的系统思考

Systematic Thought of Management Accounting in our Country

本文描述了目前我国管理会计应用的现状 ,从企业的外部环境、内部环境和管理会计自身缺陷等三个方面分析了造成这种现状的原因 ,提出了提高我国管理会计应用水平的若干设想 ,主要有 :建立有中国特色的管理会计体系 ;积极推进现代企业制度 ,创造良好的管理会计应用环境 ;进一步加强管理会计教育 ,提高人员素质 ;培养企业主要领导人的管理会计意识 ;建立中国管理会计师组织。

At first, this paper describes the current station of application to management accounting of our country at present, and then it analyses the cause of formation in terms of three respects, such as internal environment of enterprise, external environment of enterprise and itself flows of management accounting. Finally, it raises several conception of improving the level of application to management accounting, which include main contents as fallowing: to built up system of management accounting that have China trait, promote regulation of modern enterprise actively, set up a better environment management accounting, enhance the education of management accounting continually, increase the quality of accountant, cultivate management accounting conception of chief leaders in enterprise and set up organization of management accountant of China.