管理会计对整改企业舞弊现象的作用

On the Role of Management Accounting in Rectifying Corporate Frauds

随着我国经济的发展,资本市场发展迅速,企业税务筹划等相关的会计业务量不断增加,企业要想在竞争很激烈的资本市场中占据有利地位,就必须提出有效的企业税务筹划策略,提高企业的经营能力。在企业税务筹划中,管理会计发挥着重要的作用,分析管理会计的基本职能和作用,研究管理会计的发展现状,针对企业舞弊现象,提出管理会计在企业舞弊管理中的对策,旨在提高企业的经济效益。

With the development of China’s economy, the capital market is developing rapidly, and the amount of accounting business related to corporate tax planning is increasing. If enterprises want to occupy a favorable position in the highly competitive capital market, the effective strategies of corporate tax planning must be proposed so as to improve the business ability of the enterprise;meanwhile, management accounting plays an important role in the enterprise tax planning. In this sense, there is a need to analyze the basic function and role of management accounting, to study its development status, and to propose countermeasures of rectifying corporate frauds in order to improve the corporate economic benefit.