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随着我国经济体制改革的进一步深入,经济增长方式转变的趋势也在逐渐加强,管理会计在经济转型中的重要性也在逐渐凸现出来。管理会计人员在深度参与管理决策、制定计划与绩效管理、帮助管理者制定并实施组织战略方面发挥着越来越重要的作用。但是不能否认在改善企业经营管理、提高经济效益服务上还有待提高。本文就怎样发挥管理会计在经济转型中的重要作用进行详细的分析,并提出具体的建议。
With the further deepening of China’s economic reform, the trend of changing economic growth mode is also gradually strengthened. The importance of management accounting in economic restructuring is also gradually emerging. Management accounting staff play an increasingly important role in deeply participating in management decision-making, planning and performance management, and helping managers formulate and implement organizational strategies. However, it can not be denied that there is room for improvement in improving the management of enterprises and improving economic efficiency. This article gives a detailed analysis on how to play an important role in management accounting in economic restructuring and puts forward concrete suggestions.