供给侧改革下饲料企业管理会计创新研究  

Research on management accounting innovation of feed enterprises under supply-side reform

作　　者：王健栋[1] WANG Jiandong(Business School of Shanxi Datong University,Datong,Shanxi Province 037009,China)

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《中国饲料》2020年第24期83-86,共4页China Feed

基　　金：大同大学2019校级项目“政府会计准则实施对行政事业单位财务管理的影响研究——以大同市为例”。

摘　　要：供给侧改革最早兴起于美国,2017年习近平总书记提出了深化供给侧结构性改革,国情的不同使我国供给侧改革不同于美国,我国的供给侧改革主要是为了提高供给端的有效产能,使其与需求侧的发展相适应。饲料企业作为供给端,也应积极利用国家的供给侧改革相关政策助力企业发展,在这样的新形势下,传统的管理会计显然已不能与企业的新要求相匹配,迫切需要进行创新以适应饲料企业的新发展。本文通过对供给侧改革发展的相关研究,结合分析饲料企业在供给侧改革下管理会计创新中存在的问题,从而提出建议。Supply-side reform first emerged in the United States,and then my country also proposed supply-side structural reforms.However,the difference in national conditions makes my country’s supply-side reform different from the United States.my country’s supply-side reform is mainly to increase the effective production capacity of the supply side and make it comparable Adapt to the development on the demand side.As the supply side,feed companies should also actively use the country’s supply-side reform policies to help their development.Under this new situation,traditional management accounting can no longer match the new requirements,and there is an urgent need to innovate to adapt to the needs of feed companies.new development.This article through the relevant research on the reform and development of the supply side,combined with the analysis of the problems in the management accounting innovation of the feed enterprises under the supply side reform,and put forward suggestions.

关 键 词：供给侧改革 饲料企业 管理会计创新 

分 类 号：F3[经济管理—产业经济]