摘要
在金融企业管理中,管理会计已成为非常重要的内容。推进管理会计在金融企业绩效评价中的应用不仅有利于提升金融企业的管理水平,还能为金融企业发展做出巨大贡献。但目前来看,管理会计在我国起步较晚,同时受到多种不利因素的影响,导致至今未能在金融企业绩效评价中得到广泛应用。本文通过分析管理会计的应用目的,阐述了管理会计在金融企业绩效评价中应用的主要考虑因素,并提出管理会计在金融企业绩效评价中的应用路径,以供人们参考。
In the management of financial enterprises,management accounting has become a very important content.Promoting the application of management accounting in the performance evaluation of financial enterprises is not only conducive to improving the management level of financial enterprises,but also makes a great contribution to the development of financial enterprises. However,at present,management accounting in our country started late,at the same time by a variety of adverse factors,leading to the financial enterprise performance evaluation has not been widely used. By analyzing the application purpose of management accounting,this paper expounds the main considerations of the application of management accounting in the performance evaluation of financial enterprises,and puts forward the application path of management accounting in the performance evaluation of financial enterprises for reference.
作者
王继英
WANG Ji-ying(Harbin Veteran Cadre Activity Center,Harbin 150010,China)
出处
《黑龙江科学》
2018年第21期150-151,共2页
Heilongjiang Science
关键词
管理会计
金融企业
绩效评价
Management accounting
Financial enterprise
Performance evaluation