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管理会计极为重要,其本身在组织管理工作当中发挥出了极为重要的作用,具备战略支撑和价值增值的重大潜力。其能够通过组织价值运动的方式,采用决策、规划、控制及评价等多种手段来实现战略目标。当前我国在培养会计人才方面,过于注重对财务会计人才的培养工作,而针对管理会计人才的培养和教育极为匮乏,且对管理会计的教育改革举措也明显滞后,难以真正满足当下快速发展的社会经济管理需求。本文针对新形势下管理会计人才培养路径选择进行探讨,为此论述了培养路径的实践措施,期望能够提供相应参考价值。
Management accounting is extremely important, which itself plays an extremely important role in the organization and management work, with great potential for strategic support and value added. It can achieve strategic objectives through the means of organizing value movement, adopting various means such as decision-making, planning, control and evaluation. At present, our country is paying more attention to the training of financial accounting talents in the aspect of cultivating accounting talents, while the training and education of management accounting talents is extremely scarce, and the education reform measures of management accounting are obviously lagging behind, so it is hard to really meet the rapid development of society Economic management needs. This article discusses the path selection of management accounting talents under the new situation, and discusses the practical measures of training path, expecting to provide the corresponding reference value.