经济转型期中小企业发展管理会计的逻辑与路径研究

Research on the Logic and Path of Development of Management Accounting in SMEs during the Period of Economic Transformation

经济转型期中小企业发展管理会计可以优化企业决策体系、强化企业日常运营、完善企业内部管理,从而提升中小企业的决策科学性、推动中小企业实现降本增效、提高中小企业的风控水平,这是经济转型期中小企业发展管理会计的逻辑。因此,中小企业应该立足制度设计、优化资源配置、加强人才培育,具体举措是明确管理会计在中小企业日常经营中的管理职能、全面保障管理会计在中小企业经营中资源需求、坚持内部培养与外部引进的管理会计人才储备战略,最终确保中小企业在经济转型的过程中实现可持续发展。

The development of management accounting for SMEs during the period of economic transformation can optimize the enterprise decision-making system,strengthen the daily operation of the enterprise and improve the internal management of the enterprise,thereby improving the scientific decision-making of SMEs,promoting the cost reduction and efficiency enhancement of SMEs and improving the risk control of SMEs,which is the logic of the development of management accounting for SMEs during the economic transition.Therefore,SMEs should base on system design,optimize resource allocation,and strengthen talent cultivation.The specific measures includes clarifying the management function of management accounting in the daily operation of SMEs,comprehensively protecting the resource needs of management accounting in the operation of SMEs,and adhereing to the management accounting talent reserve strategy of internal training and external introduction,and ultimately ensure the sustainable development of SMEs in the process of economic transformation.