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管理会计是一门不同于财务会计的学科,管理会计最主要的特点是面向未来的、为企业的重大决策提供数据和信息支持的科学,对公司的长远发展有着十分重要的作用和意义。为了加强公司对管理会计的认识,本文首先介绍了管理会计与财务会计的区别和联系,然后介绍了管理会计对公司长远发展的作用以及管理会计常用的方法,最后提出了公司在治理过程中如何做好管理会计的工作。
Management accounting is a discipline different from financial accounting. The most important feature of management accounting is the future-oriented science that provides data and information support for major decisions of enterprises. It plays a very important role in the long-term development of a company. In order to strengthen the company’s understanding of management accounting, this paper firstly introduces the difference and connection between management accounting and financial accounting, and then introduces the role of management accounting in the long-term development of the company and the methods commonly used in management accounting. Finally, it puts forward how the company in the governance process Do a good job in management accounting.