论文部分内容阅读
管理会计与传统财务会计相比在于它的主要作用是辅助企业各级管理人员对企业日常生产经营中出现的问题进行规划和控制,它以财务会计提供的资料为依据,经过整理、计算、对比和分析,从而提供决策的基础和依据。管理会计在我国工业企业中得到了普遍应用,但其作用程度还有待提高,本文就管理会计在我国工业企业中的应用及其存在问题进行了分析,从影响管理会计应用的各种主客观因素的分析中得出了政府的财政税收政策以及工业企业自身管理会计人员从业素质不高这两个因素是主要影响因素,在此分析基础上提出了建议和对策。
Compared with the traditional financial accounting, management accounting is that its main function is to assist the managers at all levels of enterprises to plan and control the problems that arise in the daily production and operation of the enterprise. Based on the information provided by the financial accounting, the management accounting is collated, calculated and compared And analysis, to provide the basis and basis for decision-making. Management accounting has been widely used in China’s industrial enterprises, but its role still needs to be improved. This paper analyzes the application of management accounting in China’s industrial enterprises and its existing problems. From the various subjective and objective factors that affect the application of management accounting, The analysis shows that the government’s fiscal tax policy and the low quality of their own managerial and accounting staff in industrial enterprises are the main influencing factors. Based on this analysis, suggestions and countermeasures are put forward.