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本文首先从理论上厘清企业竞争力与管理会计人才的概念及相互关系,而后重点分析了当前企业管理会计人才培养存在的问题,并从提升企业竞争视角提出了管理会计人才培养的对策建议。
This paper first clarifies the concept and relationship between competitiveness of enterprises and management accounting talents theoretically, and then analyzes the existing problems of current management accounting talents cultivation and puts forward countermeasures and suggestions on how to cultivate management accounting talents from the perspective of enhancing enterprise competition.