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随着经济的发展,管理会计作为企业管理者提高企业生产效率、增强企业经营效益的重要手段得到广泛重视。但当前企业的会计管理中存在很多问题,这些问题如果得不到有效解决就会给企业的发展造成消极影响。本文就当前管理会计中存在的问题,提出在市场经济条件下企业的发展需要会计人员优化整合本企业的资源,为企业领导者提供最有效的会计信息,提高企业的生产经营效率,促进企业的发展。
With economic development, management accounting as an important means for managers to improve production efficiency and enhance business efficiency has been widely valued. However, there are many problems in the current accounting management of enterprises. If these problems can not be effectively solved, they will have a negative impact on the development of the enterprises. In this paper, the current problems in the management of accounting, proposed under the conditions of a market economy, the development of enterprises need accounting personnel to optimize the integration of the resources of the enterprise, to provide business leaders with the most effective accounting information, improve the efficiency of production and management, and promote business development of.