畢業(yè)論文管理會計應(yīng)用的若干問題探析(已修改)
2024-09-24 13:43 本頁面
【正文】 論文 管理會計應(yīng)用的若干問題探析 申請人： 學(xué)科（專業(yè)）： 會計專業(yè) 指導(dǎo)教師 ： 摘 要 我國管理會計的應(yīng)用 是在 20 世紀(jì) 70 年代末、 80 年代初伴隨著 管理會計理論開始的。 經(jīng)過多年實踐和研究，已取得一定成效。隨著我國市場 經(jīng)濟 的發(fā)展，資本市場的繁榮需要先進的以對內(nèi)管理為主的管理會計。但由于各種原因，目前管理會計只是在部分 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計應(yīng)用體系，從應(yīng)用效果而言，并沒有真正達到改善企業(yè)管理的目的 。 本文針對管理會計在我國的應(yīng)用問題首先介紹了管理會計在我國的應(yīng)用現(xiàn)狀，然后從企業(yè)外部環(huán)境、內(nèi)部環(huán)境和管理會計自身的問題三個方面分析了影響我國管理會計應(yīng)用的因素，最后提出了提高我國管理會計應(yīng)用水平的若干設(shè)想：不斷深化經(jīng)濟體制改革 ，完善市場經(jīng)濟體制；堅持走理論與實務(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)人的管理會計意識；提高會計人員素質(zhì)，豐富會計人員現(xiàn)代科技裝備；整合管理會計的內(nèi)容；大力發(fā)展、推行戰(zhàn)略管理會計。 關(guān) 鍵 詞 ： 管理會計 企業(yè)環(huán)境 社會 環(huán)境 問題 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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