推进投资企业管理会计应用的思考

Reflection on the Adoption of Management Accounting in Investment Enterprise

管理会计是企业战略变革、提升企业竞争力的重要动力。投资企业在进行项目决策时,应坚持创造价值的基本原则,在企业内部建立预算管理、绩效考核与风险规避相结合的管理会计体系。设计了投资决策的管理流程,重点对管理会计应用现实问题以及推进应用的保障措施进行了探讨,进一步探索管理会计在服务企业管理中的作用,促进管理升级。

Management accounting is an important driving force for the strategic reform and competitiveness of enterprises.When making project decisions,an investment enterprises should adhere to the basic principle of creating value and establish a management accounting system in which budget management,performance appraisal and risk aversion are combined with each other.This paper designs the management process of investment decision,focuses on the practical problems of the application of management accounting and the safeguard measures to promote the application of management accounting,and further explores the role of management accounting in the management of service enterprises,and promotes the management upgrade.