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随着经济与科技的发展,企业间的竞争日益激烈,过去的管理方法已经满足不了当代发展的需要。管理会计作为企业财务管理的重要内容,它对企业的经营和发展有着至关重要的影响,旨在为了协助高层管理者制定企业发展战略、实施战略规划,从而促使企业健康可持续地发展。由此可见,它在企业管理中的地位是极其重要的。本文基于在财务管理过程的实践经验,应用管理会计的相关理论,通过分清企业管理会计的特点与职能,探究管理会计在企业财务管理中的作用,以期对企业的生存和发展提供理论借鉴与实践参考价值。
With the development of economy and science and technology, the competition among enterprises is becoming fiercer and fiercer, and the past management methods can not meet the needs of contemporary development. As an important part of enterprise financial management, management accounting has a vital impact on the operation and development of the enterprise. The purpose is to help senior management to formulate the enterprise development strategy and implement the strategic planning so as to promote the healthy and sustainable development of the enterprise. This shows that its position in business management is extremely important. Based on the practical experience in the financial management process and the related theory of management accounting, this article explores the role of management accounting in the financial management of enterprises by distinguishing the characteristics and functions of the enterprise management accounting, in order to provide theoretical reference and practice for the survival and development of the enterprise Reference value.