浅析管理会计在我国的应用

Analysis of Management Accounting Application in China

我国管理会计的出现晚于财务会计,虽然也取得了一些成果,但相对于财务会计等其他学科来说比较落后。财务会计一直在企业中发挥着重要作用,而管理会计的作用往往被人们忽视。随着市场经济的发展和企业规模的扩大,管理对企业的发展起着越来越重要的作用。企业需要用新的管理方法来改进企业的管理,管理会计与财务会计的融合正是这一新方法的运用。

Management accounting is later than financial accounting. Although it has get achievement, it is relatively lagged compare with financial accounting and other subjects. Financial accounting has played important role in enterprise and the role of management accounting is ignored. With the development of market economy and the expansion of the scale of enterprise, management is very important for the development of enterprise. The enterprise needs new way that integrates with each other to improve the management.