管理会计视角下的企业高质量发展研究

Research on High Quality Development of Enterprises from the Perspective of Management Accounting

近些年来,国内物流企业经历了一轮快速发展。但物流企业在发展过程中也暴露出一些问题,尤其是在财务管理方面存在薄弱环节:绝大多数物流企业至今仍然采用财务会计,导致财务管理效率低下,阻碍了企业的自身发展。因此,物流企业应当主动完善财务管理,变财务会计为管理会计,从而促进企业的高质量发展。文中将就此方面的问题展开论述。

In recent years,domestic logistics enterprises have experienced a round of rapid development.However,logistics enterprises also exposed some problems in the process of development,especially in the financial management,there are weak links:the vast majority of logistics enterprises still use financial accounting up to now,resulting in low efficiency of financial management,hindering the development of enterprises.Therefore,logistics enterprises should actively improve financial management and change financial accounting into management accounting,so as to promote the high-quality development of enterprises.This paper will discuss this issue.