探析管理会计在企业应用中存在的问题与对策  

Analysis on the Problems Existing in the Application of Management Accounting in Enterprise and Its Countermeasures

作　　者：凌婵娟 赵婉婷[1] Chanjuan Ling;Wanting Zhao(Nanchang Instituteof Technology,Nanchang, Jiangxi, 330044, China)

机构地区：[1]南昌理工学院,江西南昌330044

出　　处：《财经与管理》2017年第6期547-549,共3页Finance and Management

摘　　要：管理会计是伴随着社会经济的发展、科学技术的进步以及企业经营管理的需求而不断发展的。管理会计是现代企业会计中的一个分支,其与财务会计并驾齐驱,是同现代企业内部管理相适应的一门学科。管理会计通常被认为是管理和会计的结合体,它将经济学、管理学、组织行为学等相关学科应用于会计学科,使其在企业内部的运用平台上达到向企业管理者提供有助于其做出科学预测和决策的会计信息的应用目标。通过探究管理会计在企业应用中存在的不足,提出合理的对策,以不断完善企业管理会计体系[1]。Management accounting is developing continuously with the development of social economy, the progress of science and technology and the demand of enterprise management. Management accounting is a branch of modern enterprise accounting, which is in parallel with the financial accounting. And it is a subject adapted to the internal management of modern enterprises. Management accounting is generally considered to be a combination of management and accounting. It applies economics, management, organizational behavior and other related disciplines to accounting disciplines, which can make it achieve the application goal of providing business managers with accountinginformationthat will helpthem makescientific forecastsand decisions. By exploringtheshortcomings in the application of management accounting in enterprises, this paper puts forward some reasonable countermeasures, so as to continuouslyimprovethe management accountingsystem ofenterprises.

关 键 词：企业应用 管理会计 对策 

分 类 号：F234.3[经济管理—会计学]