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管理会计作为企业经营管理中的重要组成,对于企业的日常管理乃至经济管理都有战略支撑和基础性支持作用。如何推动企业的管理会计系统构建进而维持长期竞争力成为企业经济发展所必须面对的重要问题。本文从管理会计的概念、内容出发,针对当下管理会计运用的现状,探讨促进管理会计发展的可行途径。
As an important part of business management, management accounting has a strategic support and a basic support for the daily management of enterprises and even economic management. How to promote the construction of management accounting system and maintain the long-term competitiveness has become an important issue that enterprises must face in their economic development. This article starts from the concept and content of management accounting, and discusses the ways of promoting the development of management accounting in view of the current situation of management accounting application.