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管理会计是会计学与管理学直接结合的一门综合性学科,是为适应经济组织内部的经营管理需要而逐步形成和发展起来的。是为企业内部各级管理人员提供经营管理和最优决策信息的,是为适应经济组织内部的经营管理需要而逐步形成和发展起来的,管理会计在发达国家得到了广泛的应用。本文阐述了管理会计在我国的应用现状,分析了影响我国管理会计应用的因素,提出了提高我国管理会计应用水平的措施。
Management accounting is a comprehensive discipline which is directly integrated with accounting and management. It is gradually formed and developed to meet the management and management needs of economic organizations. Is to provide managers and managers at all levels of internal management information and the optimal decision-making, is to adapt to the economic management of the organization’s internal needs and gradually formed and developed, management accounting in developed countries has been widely used. This article expounds the application of management accounting in our country, analyzes the factors that affect the application of management accounting in our country, and puts forward some measures to improve the application of management accounting in our country.