摘要
本文主要是根据目前管理会计发展的实际情况,详细分析出现在我国在管理会计方面存在的问题,然后按照其他学者所研究的相关文献提出对策。希望能够更好的建立健全我国管理会计理论体系,从而发挥出管理会计在企业当中的重要作用。
This paper mainly analyzes the problems existing in China’s management accounting according to the actual situation of management accounting development,and then proposes countermeasures according to the relevant literature researched by other scholars.I hope that we can better establish and improve China’s management accounting theory system,so as to play an important role in management accounting.
关键词
一带一路
管理会计
会计
Belt and Road
Management accounting
accounting