浅谈管理会计在现代企业管理中的作用

The Role of Management Accounting in Modern Enterprise Management

目前我国的市场经济体制尚不成熟,正处于产业重组、调整的关键时期。在这种新形势下,如何顺应历史潮流,选择正确的发展方向,制定适当的经营战略,成为企业管理上亟待解决的一个问题。因此,管理会计的实行就成为一种迫切的需要。基于此,论文介绍了管理会计的现状,提出了推动管理会计在现代企业中广泛应用的措施,列举了管理会计推动企业转型发展的巨大作用。

At present, the market economic system of China is not mature, is in the key period of industrial reorganization and adjustment.Under the new situation, how to adapt to the historical trend and choose the right direction, develop an appropriate business strategy, become an urgent problem in enterprise management. So, the implementation of management accounting is an urgent need. Based on this, paper introduces the situation of management accounting, puts forward the measures to promote the application of management accounting in modern enterprises,and lists the huge functions of management accounting promoting enterprises' transformation development.