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加强管理会计应用,助推经济高质量发展 被引量:4

Strengthen the Application of management accounting to Promote High-Quality Economic Development
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摘要 当前我国经济已由高速增长阶段转向高质量发展阶段。依据我国在发展期间产生的踊跃变化和为了适应国外环境的转变,我们可以清楚地看到管理会计这一职业在推动我国经济高质量发展中起着越来越重要的作用。基于此,本文从管理会计的现状出发,总结了其在企业应用中存在的问题并为之提出改进建议,从而进一步推动我国经济高质量发展。 At present,China's economy has shifted from a high-speed growth stage to a high-quality development stage.Based on the positive changes in China during the development period and in order to adapt to changes in the foreign environment,we can clearly see that the profession of management accounting is playing an increasingly important role in promoting the high-quality development of our economy.Based on this,based on the current status of management accounting,this paper summarizes the problems in its application in the enterprise and puts forward suggestions for improvement,so as to further promote the high-quality development of China's economy.
作者 丁一桐 崔珍 Ding Yitong;Cui Zhen(School of Accounting,Nanjing Audit University,Nanjing 211815,Jiangsu)
出处 《江苏商论》 2020年第1期87-90,共4页 Jiangsu Commercial Forum
关键词 管理会计 经济发展 企业应用 management accounting economic development enterprise application
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