摘要
市场经济正在迅速发展,市场秩序已逐步完善,会计师事务所在市场经济中越来越重要。管理会计作为会计师事务所工作中的重要环节,却一直没有受到足够的重视,部分会计师事务所对管理会计缺乏正确的认知。基于此,从阐释管理会计的意义入手,分析当前会计师事务所管理会计存在的问题,并有针对性地提出解决措施。
The market economy is developing rapidly,the market order has been gradually improved,and accounting firms are becoming more and more important in the market economy.As an important part of the work of accounting firms,management accounting has not received enough attention,and some accounting firms lack correct understanding of management accounting.Based on this,starting with the interpretation of the significance of management accounting,this paper analyzes the existing problems of management accounting in accounting firms,and puts forward the corresponding solutions.
作者
陈新伟
Chen Xinwei(Guangdong Sinong Accounting Firm(Special General Partnership))
出处
《当代会计》
2023年第1期181-183,共3页
Contemporary Accounting
关键词
管理会计
会计师事务所
预算管理
成本管理
management accounting
accounting firm
budget management
cost management