我国管理会计的应用现状及改进措施

The Application and Improvement of Management Accounting in China

针对我国对管理会计重视、应用不够的现状 ,提出了诸如加强管理会计教育 ,提高会计人员素质 ,培养和提高企业主要领导人员的管理会计意识 ,创建管理会计的学术或职业组织 ,改进管理会计的理论与学科体系等一系列加强和改进管理会计应用的措施和方法。

The current application of management accounting in China has not been stressed enough. The thesis puts forward a series of measures to improve and strengthen the effective application of management accounting. The measures include strengthening the education of management accounting, improving the accountants′ quality, enhancing the enterprise leaders′ awareness of management accounting, improving the theoretical and scientific systems, building an academic or career organization and so on.