市场经济条件下管理会计内涵及职能作用  

Connotation and function of management accounting under market economy

作　　者：侯云云 雷嘉琪 Hou Yunyun;Lei Jiaqi(Shaanxi University of Science&Technology,Xi an,Shaanxi,710500)

机构地区：[1]陕西科技大学,陕西西安710500

出　　处：《市场周刊》2021年第3期122-123,共2页Market Weekly

摘　　要：在推进市场经济体制改革的过程中,企业越来越关注自身的内部管理及调整,主动利用现代化的管理理念和策略,实现自身综合实力的稳定提升。基于此背景,管理会计备受重视。管理会计是企业内部管理工作中的重点和核心,对提升整体的管理质量和效率有关键性作用。文章将理论分析与实践研究相结合,着眼于管理会计的具体内容及要求,深入了解市场经济条件下管理会计的职能作用,提出了相关的应用注意事项。In the process of promoting the reform of the market economy system,enterprises pay more and more attention to their internal management and adjustment,and take the initiative to use modern management concepts and strategies to realize the stable improvement of their comprehensive strength.Based on this background,management accounting is attached great importance.Management accounting is the focus and core of enterprise internal management,which plays a key role in improving the overall management quality and efficiency.This paper combines theoretical analysis with practical research,focuses on the specific content and requirements of management accounting,deeply understands the functions of management accounting under the condition of market economy,and puts forward relevant application precautions.

关 键 词：市场经济条件 管理会计 职能作用 企业管理 

分 类 号：F234.3[经济管理—会计学]