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随着2014年10月财政部《关于全面推进管理会计体系建设的指导意见》的发布,管理会计体系建设的指导思想和基本原则得到了明确,管理会计体系建设的重要性日益得到重视,学术界关于管理会计的讨论也越来越多。在这种背景下,文章试图对于当前管理会计在实践中所遇到的有关问题和相关对策进行探究,希望能够为我国管理会计体系的大力建设提供一些建设性的意见与建议。
With the promulgation of the “Guiding Opinions on Promoting the Construction of a Management Accounting System” by the Ministry of Finance in October 2014, the guiding ideology and basic principles for the construction of the management accounting system have been clearly defined. The importance of building a management accounting system has drawn increasing attention. Academics Discussions about management accounting are also increasing. Under this kind of background, the article tries to explore the relevant problems and countermeasures that management accounting encountered in practice and hopes to provide some constructive comments and suggestions for the vigorous construction of our management accounting system.