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在企业会计中,管理会计是其中的一个重要的分支。管理会计伴随着我国改革开放从西方国家引入,在我国本土不断地被消化、吸收,逐渐本土化。管理会计以现代管理科学为基础,在评估企业的经营活动和外部环境变化方面发挥着重要作用,为企业管理者进行经营决策提供依据。目前来看,管理会计在我国的应用还不够成熟,存在很多问题。但是随着我国经济的发展和改革的不断深入,通过建立有中国特色的管理会计体系等策略,可以促进管理会计应用的不断完善。
In business accounting, management accounting is one of the important branches. With the reform and opening up of our country, the management accounting was introduced from western countries and constantly digested, absorbed and gradually localized in our country. Based on modern management science, management accounting plays an important role in assessing the business activities of enterprises and changes in the external environment, and provides the basis for business managers to make business decisions. For now, the application of management accounting in our country is not yet mature enough, there are many problems. However, with the development of our economy and the deepening of reform, we can promote the continuous improvement of management accounting through the establishment of a management accounting system with Chinese characteristics.