论文部分内容阅读
管理会计在提高企业经济效益、管理效率以及竞争优势等方面,发挥越来越重要的作用。我国企业和行政事业单位的会计信息化建设起步较晚,在20世纪末才逐步进入会计信息化阶段,目前仍主要集中于会计电算化基础上的财务会计信息化建设,而管理会计信息化仍处于较低的水平。《财政部关于全面推进管理会计体系建设的指导意见》及系列解读文件将管理会计信息化建设作为“管理会计4+1体系”的重要组成部分,鼓
Management accounting plays an increasingly important role in improving the economic efficiency, management efficiency and competitive advantages of enterprises. The accounting informationization construction of our country’s enterprises and administrative institutions started relatively late, and it entered the stage of accounting informatization only at the end of the 20th century. At present, the accounting informationization of accounting and accounting is still mainly focused on the construction of financial accounting informationization. However, At a lower level “The Ministry of Finance Guiding Opinions on Promoting the Construction of Management Accounting System” and Series of Interpretations Documents The construction of management accounting information as an important part of the “Management Accounting 4 + 1 System”, the drum