论文部分内容阅读
自“一带一路”战略得到实施后,中国的大批企业已经走出国门对外投资,中国企业面临着更多的发展机遇,然而,许多企业存在着管理不规范、财务制度不健全以及财务人员能力较低等问题,忽视了管理会计在有效提升企业经济效益、提高企业竞争能力方面的作用。本文首先分析了“一带一路”战略下,推广管理会计的必要性,然后找出影响管理会计在我国企业应用中的限制因素,最后针对这些制约因素提出相应的建议。
Since the implementation of the “Belt and Road” strategy, a large number of Chinese enterprises have gone abroad for overseas investment and Chinese enterprises are facing more opportunities for development. However, many enterprises have irregular management, inadequate financial systems, and financial staff capabilities Lower problems, ignoring the role of management accounting in effectively enhancing the economic efficiency of enterprises and enhancing the competitiveness of enterprises. This paper first analyzes the necessity of promoting management accounting under the strategy of “One Belt and One Road”, and then finds out the limiting factors that affect the application of management accounting in our country’s enterprises. Finally, we put forward corresponding suggestions according to these constraints.