我国管理会计存在的问题及对策探析  

An Analysis of Status of China’s Management Accounting and Countermeasures

作　　者：赵弢[1] 李海燕[1] 

机构地区：[1]乐山师范学院,乐山614000

出　　处：《乐山师范学院学报》2013年第8期87-90,共4页Journal of Leshan Normal University

基　　金：四川省哲学社会科学重点研究基地--四川旅游发展研究中心立项课题(编号:LYM12-45)

摘　　要：管理会计作为在传统会计的基础上派生出来的一个新分支,我国在从西方引进并在实践加以运用的过程中,出现引进多,从实践中运用少,缺乏成文的法律规范约束,应用体系建设不完善,管理会计理论与实践的脱节,管理会计与财务管理、成本会计交叉现象等问题。我国管理会计由于理论研究的滞后,法制环境的不健全,企业内外部原因等因素是导致这些问题出现的深层原因,迄今没有形成统一的、具有中国特色的管理会计理论体系。加大管理会计在实践中的应用,全面树立管理会计意识,建立管理会计相关职称考试资格认证制度,完善管理会计相关法律,推广管理会计电算化应用,是解决管理会计在我国应用问题的有效策略。Management accounting is a new branch derived from traditional accounting, which is an exotic accounting theory from western country. However, there are a series of problems when applying management accounting in china, such as focusing on theoretical analysis but paying too little attention to practical applications, lacking of necessary guideline in construction, the theory and practice being out of line, regulations, imperfections of application system and theirs scopes being in the cross-referencing relation between management accounting, financial management and cost accounting, etc. The underlying causes of these problems are the lagging of the theoretical research, not having established unified management accounting theory system with Chinese characteristics so far. Some effective strategies are introduced to solve these afore mentioned problems. For example, strengthening the practical application of management accounting, b qualification authentication uilding system up overall management accounting consciousness, establishing the for management accounting title, consummating relevant laws and promoting the application of computerized management accounting.

关 键 词：管理会计 问题 对策 

分 类 号：F234.3[经济管理—会计学]