会计师事务所应用管理会计的现状及优化方案

The current situation and optimization scheme of applying management accounting in accounting firms

管理会计作为一门蓬勃发展的新兴学科,通常服务于企业内部的经营管理,其内容较为广泛,各个企业对管理会计的具体运用都非常重视。随着我国市场经济的快速发展,会计师事务所发挥的作用愈发明显,然而在会计师事务所的各项工作环节中,应用价值较高的管理会计常常会被忽略。因此,会计师事务所要正确认识到应用管理会计的重要性,并针对应用管理会计中的问题提出有效的优化方案,以此来最大限度地发挥管理会计的作用。

Management accounting,as a booming emerging discipline,usually serves the internal operation and management of the en-terprise,its content is relatively extensive,each enterprise attaches great importance to the specific application of management accounting.With the rapid development of China's market economy,accounting firms play a more and more obvious role.How-ever,management accounting is usually ignored,but the application value of management accounting in various work is relatively high.Therefore,accounting firms should correctly realize the importance of application management accounting,and put forward effective optimization plans for the problems in application management accounting,so as to maximize the role of management accounting.