黑龙江省管理会计内部应用环境调查与思考

A questionnaire survey on the internal application environment of management accounting in heilongjiang province

2019年12月16日,中共中央总书记、国家主席、中央军委主席习近平在《求是》杂志发表的重要文章《推动形成优势互补高质量发展的区域经济布局》中指出,东北地区、西北地区发展相对滞后。明确下一步,特别是"十四五"时期,要有新的战略性举措,推动东北地区实现全面振兴。黑龙江省作为东北老工业基地的重要组成部分,应该抓住改革契机,发挥自身优势,思考经济发展的突破口,以政府政策制度为引导,以企业经营管理为手段,争取实现黑龙江省老工业基地的全面振兴。对黑龙江省企业管理会计的应用情况做问卷调查,并以此为案例,进行数据的筛选、整理和分析,挖掘黑龙江省老工业基地管理会计应用存在的困境并提出解决对策。将管理会计应用到黑龙江省老工业基地的振兴发展实践中,既有助于推动黑龙江老工业基地的再振兴发展,对于整个东北老工业基地的振兴发展也都会产生一定的作用。

On December 16,2019,Xi Jinping,General Secretary of the Central Committee of the Communist Party of China,State President,and Chairman of the Central Military Commission,Important articles published in《Qiushi》magazine,《Promote the formation of regional economic layout with complementary advantages and high-quality development》.He specifically defined the development of the northwest and northeast region are relatively backward,and clarified the next step plan,especially during the"Fourteenth Five-Year Plan"period,there must be new strategic measures to promote the comprehensive revitalization of the Northeast region.As an important part of the old industrial base in Northeast China,Heilongjiang province seizjing the opportunity for reform,that should play its own advantages,think about the breakthrough of economic development,have the government policy system as a breakthrough,and use enterprise management as a means,to strive for the comprehensive revitalization of the old industrial base of Heilongjiang province.We provided questionnaire survey on the application of enterprise management accounting in Heilongjiang Province,and used this as a case,to carried out data screening,sorting and analysis,excavate the difficulties in the application of management accounting and propose solutions in the old industrial base of Heilongjiang province.Applying management accounting to the practice of the revitalization of the old industrial base will not only help promote the revitalization of the old industrial base in Heilongjiang,but also inspire the revitalization of the old industrial base in the whole northeast region.