关于管理会计在企业管理中应用的思考

Thinking the Application of Management Accounting in Business Management

管理会计20世纪80年代初引入我国,自此关于管理会计的理论研究与实践应用就一直得到业界的关注。但由于我国的国情以及人们对管理会计重要性认知的不足,其在我国的应用与研究一直滞后于财务会计等其他研究领域。鉴于此,我国企业管理会计应做好管理会计的应用与推广、强化管理会计人才的培养、营造管理会计的应用环境、加强管理会计的理论与案例研究等。

Management accounting was introduced into China in the early 1980s, and since that time, the theoretical research and practice application of management accounting has got constant attention from the concerned research field. However, due to the national conditions of our country and the insufficiently understanding the importance of management accounting, the application and research about management accounting in our country has been lagging behind other research fields such as financial accounting. In view of this, what should be done about management accounting by the enterprises in our country are as the following： to actively apply and promote management accounting, to strengthen the training, to create favorable conditions for the application, to strengthen the theory research and case study in management accounting.