内部控制中管理会计建设的思考

Thoughts on Construction of Management Accounting in Internal Control

阐述了管理会计与内部控制体系的联系,在此基础上论述了基于内部控制体系中运用管理会计的必要性,并提出了基于内部控制体系下管理会计的建设的几点建议。

This paper first expounds the relationship between management accounting and internal control system,based on which it discusses the necessity of using management accounting in internal control system,and puts forward some suggestions concerning the construction of management accounting.