《管理会计应用指引》在企业中的应用研究——基于浙江167家企业的调查数据

Application Research of "Management Accounting Application Guidelines" in Enterprises——Based on Survey Data of 167 Enterprises in Zhejiang

2017年我国财政部印发了《管理会计应用指引第100号——战略管理》等首批22项管理会计应用指引,本文以首批22项管理会计应用指引为依据,采用问卷的方式调查企业对管理会计的认知情况、六大管理领域的管理会计工作开展情况及工作开展中遇到的问题,从而了解企业管理会计应用现状,希望对财政部后续的管理会计应用推动工作的开展、政策的制定以及企业的实务工作提供建议。

In 2017, China’s Ministry of Finance issued the first batch of 22 management accounting applica-tion guidelines such as 'Management Accounting Application Guide No. 100—Strategic Management'. This paper uses the questionnaire to investigate the enterprise pairs based on the first batch of 22 management account-ing application guidelines. The understanding of management accounting, the development of management ac-counting work in the six major management fields, and the problems encountered in the work development, so as to understand the current status of enterprise management accounting application, and hope to promote the de-velopment of management accounting application of the Ministry of Finance, policy Provide advice on the de-velopment and practical work of the company.