管理会计在企业绩效考核中的应用——基于企业实现经济高质量发展研究

The application of management accounting in enterprise performance appraisal——based on the research of high quality economic development of enterprises

管理会计在企业绩效考核中的应用现状主要包括对管理会计进行实际应用的意识不强,企业绩效考核体系不健全,缺乏对绩效考核进行定性分析,财务人员专业性不够。管理会计在企业绩效考核中的应用策略主要体现在提高对管理会计的应用意识,健全企业的绩效考核体系,合理制订绩效考核方法,提高企业财务人员的专业性。分析了经济高质量发展的内涵,提出了深化管理会计发展,助推经济高质量发展的路径,加快对管理会计的推广应用,重视管理会计人才队伍建设,加强管理会计信息系统建设,这样才能切实推动企业经济的高质量发展。

The current situation of the application of management accounting in enterprise performance appraisal mainly includes the lack of awareness of the practical application of management accounting,the imperfection of enterprise performance appraisal system,the lack of qualitative analysis of performance appraisal,and the lack of professionalism of financial personnel.The application strategies of management accounting in enterprise performance appraisal are mainly reflected in improving the application awareness of management accounting,improving the enterprise performance appraisal system,reasonably formulating performance appraisal methods,and improving the professionalism of enterprise financial personnel.It analyzes the connotation of high-quality economic development,puts forward the path of deepening the development of management accounting,boosting the development of high-quality economy,speeding up the promotion and application of management accounting,paying attention to the construction of management accounting talent team,strengthening the construction of management accounting information system,so as to effectively promote the high-quality development of enterprise economy.