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同经济发达国家相比,我国管理会计体系的发展与建设相对缓慢。为了更好地发挥管理会计体系在企业经营决策、内部控制与评价等领域中的重要作用,我国财政部于2014年正式下发了《财政部关于全面推进管理会计体系建设的指导意见(征求意见稿)》,其中对管理会计体系建设的目标、原则、任务等内容进行了详细阐述。我国企业应该抓住这一历史机遇,强化实践,通过管理会计体系建设提高会计工作总体水平。
Compared with economically developed countries, the development and construction of China’s management accounting system is relatively slow. In order to give full play to the important role of the management accounting system in the areas of enterprise management decision-making, internal control and evaluation, the Ministry of Finance of China formally issued the Guidance Opinion of the Ministry of Finance on Promoting the Management Accounting System in 2014 (for comments Draft) ", which elaborated on the objectives, principles, tasks and other contents of the management accounting system construction. Chinese enterprises should seize this historic opportunity to strengthen their practice and improve their overall accounting work through the construction of a management accounting system.