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会计在经济发展的过程中有着非常重要的意义,管理会计是一种新兴的学科,具有很多年的发展历史,可是由于在我国发行的时间较短,目前还不具备良好的理论基础和实践经验,这就使管理会计不能广泛的发展和运用,也从某种程度上影响了企业经济效益的提高,因此,要加大对管理会计的管理力度和技术的改革创新。管理会计应随着现代化社会发展的步伐而不断进步。文章重点针对管理会计的现状和发展方向进行了深入的研究和探索,同时还提出了相应的建议。
Accounting in the process of economic development has a very important significance, management accounting is a new discipline, with many years of development history, but due to the issuance of a relatively short period of time in our country does not yet have a good theoretical basis and practical experience , Which makes the management accounting can not be widely developed and used, but also to some extent affected the improvement of economic efficiency of enterprises, therefore, to increase the management of management accounting and technical innovation. Management accounting should continue to progress with the pace of development of modern society. The article focuses on the status and development of management accounting conducted in-depth research and exploration, but also made the corresponding recommendations.