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2016年中央财经领导小组第十二次会议提出供给侧要“三去一补一降”的工作要点,强调从供给端入手,提高生产率以促进社会经济增长。供给侧改革不仅对中国经济结构的调整、经济可持续发展具有重大意义,对构建中国特色管理会计体系也有重要影响,因此,供给侧改革对管理会计是机遇也是挑战,要擅于运用供给侧改革带来的机遇积极探索,发展企业经济文化。本文通过对供给侧改革的介绍,结合我国企业管理会计的实际情况,总结出供给侧改革思想发展实施过程中对企业管理会计的影响,对认识和发展中国特色社会主义经济具有重大意义。
In 2016, the 12th meeting of the Leading Group for Central Financial and Economic Affairs proposed that the supply side should make major contributions to the project of “three industries, one company and one economy”, emphasizing starting from the supply side and raising productivity to promote social and economic growth. Supply-side reform not only has great significance for the adjustment of China’s economic structure and sustainable economic development, but also has an important influence on the construction of a management accounting system with Chinese characteristics. Therefore, supply-side reform is an opportunity and a challenge for management accounting, and should be good at using supply-side reform Opportunities to actively explore and develop the economic and cultural enterprises. Based on the introduction of supply-side reform and the actual situation of enterprise management accounting in our country, this paper summarizes the impact of supply-side reform on the development of enterprise management accounting, which is of great significance for understanding and developing the socialist economy with Chinese characteristics.