The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has ma...The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.展开更多
Tourism is an important industry in the economic and social development of our country, the development of tourism in the new economy and a higher requirement. Deal with the new economic challenges and opportunities, ...Tourism is an important industry in the economic and social development of our country, the development of tourism in the new economy and a higher requirement. Deal with the new economic challenges and opportunities, accelerate information construction of the tourism industry, and enhance capacity for sustainable development of tourism. The tourism is our only way to power. Combining tourism information of construction status and trends, problems encountered in the process of tourism information to analyze and propose solutions strategy.展开更多
文摘The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.
文摘Tourism is an important industry in the economic and social development of our country, the development of tourism in the new economy and a higher requirement. Deal with the new economic challenges and opportunities, accelerate information construction of the tourism industry, and enhance capacity for sustainable development of tourism. The tourism is our only way to power. Combining tourism information of construction status and trends, problems encountered in the process of tourism information to analyze and propose solutions strategy.
