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随着我国市场经济的不断发展,资本市场的发展需要规范以对外报告为主的财务会计,但资本市场的繁荣更需要先进的以对内管理为主的管理会计。从我国国有企业的改革发展艰难历程来看,我国管理会计的发展还有很大的进步空间,因为到目前为止管理会计的应用仅仅在部分地区、部分企业零零散散的分布并没有真正意义上形成一套完整的系统化的管理会计应用体系,而且从现有的管理会计应用效果来看,并没有真正达到改善企业经营管理的目的和要求,研究我国的管理会计的运用和发展必须以我国特色社会主义市场的发展特色为基础,以提高战略管理和把握市场导向动态为发展目标,切实提高我国企业的管理会计中国化发展。本文针对管理会计的发展历程以及当下我国的发展趋势,对管理会计的中国化发展做了详细的分析。
With the constant development of the market economy in our country, the development of capital market needs to standardize the financial accounting mainly based on the external reports. However, the prosperity of the capital market needs the advanced management accounting based on internal management. Judging from the difficult process of the reform and development of state-owned enterprises in our country, there is still much room for improvement in the development of management accounting in our country. Since the application of management accounting has been only applied in some regions so far, the distribution of some scattered enterprises has no real meaning On the formation of a complete set of systematic management accounting application system, but also from the existing management accounting application effect, and did not really achieve the purpose and requirements of improving business management, research on the use of management accounting and development must be based on Based on the characteristics of the development of the socialist market with Chinese characteristics, in order to improve strategic management and grasp the dynamic market-oriented development goals, and effectively improve China’s management accounting of China’s development. In this paper, the development of management accounting and the current development trend of our country, the development of management accounting in China made a detailed analysis.