“一带一路”背景下管理会计在企业的应用研究

Research on Application of Management Accounting in Enterprises under Background of "the Belt and Road Initiative"

本文阐述了"一带一路"与管理会计的内涵特征,从优化管理会计外部环境、构建科学的预算管理体系、建设高水平管理队伍、选择科学成本管理方法等四个方面,对管理会计在企业中的应用进行了探讨,旨在为促进"一带一路"背景下企业的有序健康发展提供一些思路。

In this paper, the authors expounded connotation characteristics of ＂the Belt and Road Initiative＂ and management accounting. Then, from aspects of optimizing external environment of management accounting, building scientific budget management system, building high-level management team and choosing management method scientific cost, the authors discussed applications of management accounting in enterprises in order to provide some thoughts for orderly and healthy development of enterprises under background of ＂the Belt and Road Initiative＂.