畢業(yè)論文管理會(huì)計(jì)應(yīng)用的若干問(wèn)題探析(已修改)
2025-09-19 13:43 本頁(yè)面
【正文】 論文 管理會(huì)計(jì)應(yīng)用的若干問(wèn)題探析 申請(qǐng)人： 學(xué)科（專業(yè)）： 會(huì)計(jì)專業(yè) 指導(dǎo)教師 ： 摘 要 我國(guó)管理會(huì)計(jì)的應(yīng)用 是在 20 世紀(jì) 70 年代末、 80 年代初伴隨著 管理會(huì)計(jì)理論開(kāi)始的。 經(jīng)過(guò)多年實(shí)踐和研究，已取得一定成效。隨著我國(guó)市場(chǎng) 經(jīng)濟(jì) 的發(fā)展，資本市場(chǎng)的繁榮需要先進(jìn)的以對(duì)內(nèi)管理為主的管理會(huì)計(jì)。但由于各種原因，目前管理會(huì)計(jì)只是在部分 地區(qū)、部分 企業(yè) 零星呈分散應(yīng)用，未形成一整套真正意義上的管理會(huì)計(jì)應(yīng)用體系，從應(yīng)用效果而言，并沒(méi)有真正達(dá)到改善企業(yè)管理的目的 。 本文針對(duì)管理會(huì)計(jì)在我國(guó)的應(yīng)用問(wèn)題首先介紹了管理會(huì)計(jì)在我國(guó)的應(yīng)用現(xiàn)狀，然后從企業(yè)外部環(huán)境、內(nèi)部環(huán)境和管理會(huì)計(jì)自身的問(wèn)題三個(gè)方面分析了影響我國(guó)管理會(huì)計(jì)應(yīng)用的因素，最后提出了提高我國(guó)管理會(huì)計(jì)應(yīng)用水平的若干設(shè)想：不斷深化經(jīng)濟(jì)體制改革 ，完善市場(chǎng)經(jīng)濟(jì)體制；堅(jiān)持走理論與實(shí)務(wù)緊密結(jié)合的道路；加大執(zhí)法力度，完善相關(guān)的法律體系；培植中國(guó)特色的企業(yè)文化；改變傳統(tǒng)觀念，培養(yǎng)企業(yè)主要領(lǐng)導(dǎo)人的管理會(huì)計(jì)意識(shí)；提高會(huì)計(jì)人員素質(zhì)，豐富會(huì)計(jì)人員現(xiàn)代科技裝備；整合管理會(huì)計(jì)的內(nèi)容；大力發(fā)展、推行戰(zhàn)略管理會(huì)計(jì)。 關(guān) 鍵 詞 ： 管理會(huì)計(jì) 企業(yè)環(huán)境 社會(huì) 環(huán)境 問(wèn)題 措施 論文類型 ： 應(yīng)用研究 ABSTRCT The application of management accounting in the 20th century, late 70s, early 80s along with the management accounting theory began. After years of practice and research, has achieved some success. With the development of China39。s market economy, the growing importance of management accounting and capital market development need to standardize the reporting of foreignbased financial accounting, but the prosperity of the capital market to a more advanced internal management needsbased management accounting. However, due to various reasons, the current management accounting only in some areas, some enterprises were scattered sporadically applied, do not form a plete set of real application of management accounting system, in terms of results from the application and did not really achieve the purpose of improving corporate governance. In this paper, the application of management accounting issues in China first introduced the application of management accounting in our current situation, and then from the external environment and internal environment and management accounting issues its own analysis of the impact of three aspects of management accounting applications on, and finally made improve the level of application of management accounting Several Plans: deepening economic reform and improve the market economic system。 adhere closely integrated theory and practice of the road。 and strengthen law enforcement efforts, and improve the relevant legal system。 foster the enterprise culture with Chinese characteristics。 changes traditional ideas, cultivate awareness of the main leaders of the management accounting。 improve the quality of accounting personnel, accounting staff rich in modern technology and equipment。 integrated content management accounting。 to develop, the implementation of strategic management accounting. Key words: Management accountant； Enterprise environment Social environment 目錄 前言 ………………………………
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