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当今随着我国经济改革的不断深入和发展,市场体制越来越健全,如何加强企业内部管理对企业发展来说具有重要意义,既挑战了管理者的经营管理水平,同时也促进了企业的进一步发展。管理会计作为一种重要因素,在不断提高企业的经济效益以及持续增强企业核心竞争力方面,发挥着重大作用。本文通过阐述管理会计在我国企业应用的现状,分析了制约管理会计应用的因素,提出提高管理会计在企业应用的解决办法。
Nowadays with the continuous deepening and development of our country’s economic reform, the market system is getting more and more perfect. How to strengthen the internal management of enterprises is of great significance to the development of the enterprises. It not only challenges the manager’s management level, but also promotes the further development of the enterprise development of. As an important factor, management accounting plays an important role in continuously improving the economic efficiency of enterprises and continuously enhancing their core competitiveness. This article expounds the status quo of the application of management accounting in our country, analyzes the factors that restrict the application of management accounting and puts forward the solutions to improve the application of management accounting in enterprises.