对中国管理会计应用问题的几点思考  

Thinking on Application of China's Management Accounting

作　　者：何素华[1] 

机构地区：[1]石家庄市第一医院财务处,河北石家庄050011

出　　处：《经济与管理》2011年第8期92-95,共4页Economy and Management

摘　　要：管理会计是为适应经济组织内部的经营管理需要而逐步形成和发展起来的。中国改革开放后,西方管理会计理论随之被引入,并在中国企业管理中开始应用。在企业的实际应用中,发现西方管理会计理论在很多方面不适应企业激烈竞争的需要,存在理论研究与实践应用相脱节等诸多问题。为此,优化中国管理会计应用环境,提升管理会计应用效果,才能使中国的管理会计应用得到进一步完善与发展。Management accounting is formed and developed gradually to meet the needs of the operation management of the economic organizations.Along with the implementation of China＇s reform and opening up policy,management accounting started with the introduction of the west management accounting theory,and applied in our country.In the practice application of enterprises,we find there are many aspects in western management accounting theory can＇t adapt to the needs of the enterprise competition,and there exists separations between theoretical research and practice application,Therefore,we should optimize the application environment of Chinese management accounting,promote the application effect of management accounting,to make China＇s management accounting application perfect and develop further.

关 键 词：管理会计 管理环境 管理认识 战略管理 

分 类 号：F234.3[经济管理—会计学]