对我国管理会计应用指引体系建设的研究

Research on the Construction of China's Management Accounting Application Guidance System

基于对我国管理会计应用指引体系建设的探讨研究,论文首先从管理会计应用指引体系建设历程入手,然后与其中内容相结合,对我国管理会计应用指引体系建设的关键点进行分析。得出需合理制定管理会计准则、注重推广管理会计理论在实践中应用、确保管理会计案例库的完善创建以及建立政府、科研院校及企业间的良好合作这四点对策,希望能为有关人士提供帮助。

Based on the research on the construction of management accounting application guidance system in our country,this paper firstly starts with the course of management accounting application guidance system construction,and then combined with the contents,the paper analyzes the key points of management accounting application guidance system construction in our country.It is concluded that it is necessary to formulate reasonable management accounting standards,pay attention to the application of management accounting theory in practice,ensure the perfection of management accounting case base,and establish good cooperation among government,scientific research institutions and enterprises,hoping to provide some help for the relevant people.