管理会计指引在中小企业中的应用  

Application of Management Accounting Guidelines in Small and Medium-sized Enterprises

作　　者：赖草花 LAI Cao-hua(Fujian Minzhao Consulting Management Co.,Ltd.)

机构地区：[1]福建省闽招咨询管理有限公司

出　　处：《当代会计》2022年第3期178-180,共3页Contemporary Accounting

摘　　要：随着我国市场经济日益发展,财务会计向管理会计转型是现代企业财务管理的发展趋势。为了适应市场经济发展,中小企业开始积极应用财政部提出的管理会计指引。基于此,文章通过分析管理会计指引在实践中的应用意义和存在的问题,提出了应用对策,以期为中小企业提供专业的管理决策指导,促进企业健康长远发展。With the increasing development of market economy in China,the transition from financial accounting to management accounting is the development trend of financial management in modern enterprise.In order to adapt to the development of market economy,small and medium-sized enterprises begin to actively apply the management accounting guidelines put forward by the Ministry of Finance.Based on this,this paper analyzes the application significance and existing problems of management accounting guidelines in practice,and puts forward some application countermeasures,hoping to provide professional management decision-making guidance for small and medium-sized enterprises and promote the healthy and long-term development of enterprises.

关 键 词：中小企业 管理会计指引 预算管理 绩效管理 战略管理 

分 类 号：F27[经济管理—企业管理]