大庆市中小企业管理会计应用研究

Applied Research of Management Accounting of SMEs in Daqing

管理会计是一门提高经营效益的学科。由于对管理会计认识不够、会计人员自身的素质与管理会计工作不匹配、政府引导力度不够、管理会计应用缺乏指导监督、机构设置不健全等原因,目前大庆市中小企业管理会计的应用总体水平较差。为推广管理会计在中小企业中的应用,大庆市应创建良好的管理会计应用环境,提高中小企业管理者及会计人员对管理会计的思想意识,培养高素质管理会计人才,建立健全机构设置,使中小企业积极应用管理会计,尽快提升管理的科学化、现代化水平。

Management accounting is a science promoting management efficiency. The average application level of management account-ing in SMEs in Daqing is low because of the poor understanding of management accounting, mismatching between quality of accounting personnel and the requirement management accounting, weak governmental guidance effort, lack of instruction and supervision over man-agement accounting, and unsound institution setting. To popularize the application, Daqing should build a friendly environment for the ap-plication, strengthen the ideology of enterprise executives and accountants in management accounting, build a talent pool, establish and complete organization structuring in ways that help SMEs put management accounting into use to achieve more scientific and modern man-agement.