管理会计实践运用及思考

Practice and Thinking of Management Accounting

2014年2月,财政部制定并发布《关于全面推进管理会计体系建设的指导意见(征求意见稿)》,提出了管理会计建设的目标及要求。在政府大力推动下,管理会计发展有了新突破。管理会计在服务对象方面、职能定位方面、程序与方法方面与财务会计相比均有较大差异。管理会计是通过一系列专门方法及工具,对财务数据和业务数据进行加工、整理、报告,多维度为公司各级管理者提供决策支撑,从而提高内部管理水平,提升企业价值创造力。

In February 2014, the Ministry of Finance developed and published the Instruction on Comprehensively Promoting the Construction of Management Accounting System （Exposure Draft）, which puts forward the objectives and requirements of management accounting construction. Under the promotion of government, management accounting development had new breakthrough. Management accounting is different from financial accounting in aspects of service object, function orientation, procedures and methods. Management accounting is to process, sort and report the financial data and business data through a series of special methods and tools, to provide decision support for managers at all levels of the company, so as to improve the internal management level and improve enterprise value creativity.