管理会计助力中小企业高质量发展的应用研究——以L市R公司为例  

Research on the Application of Management Accounting in Supporting High-quality Development of Small and Medium-sized Enterprises:Taking R Company in L City as an Example

作　　者：施沧桑 李欣洁 梁学芹 周小乔[3] SHI Cangsang;LI Xinjie;LIANG Xueqin;ZHOU Xiaoqiao(Dept.of Finance,Jiangsu Ocean University,Lianyungang 222005,China;Lianyungang Centennial Financial Management Co.,Ltd.,Lianyungang 222000,China;Finance Bureau of Lianyungang City,Lianyungang 222001,China)

机构地区：[1]江苏海洋大学财务处,江苏连云港222005 [2]连云港百年财务管理有限公司,江苏连云港222000 [3]连云港市财政局,江苏连云港222001

出　　处：《江苏海洋大学学报(人文社会科学版)》2025年第2期97-106,共10页Journal of Jiangsu Ocean University(Humanities & Social Sciences Edition)

基　　金：连云港市社会科学基金项目(23LKT072)。

摘　　要：中小企业应用管理会计实现业财融合,有利于提高企业管理水平和核心竞争力,促进企业健康发展。基于对R公司管理会计的实践应用,分析如何才能形成业务与财务有机融合,建立符合自身特点和发展需要的管理会计体系,以助力企业高质量发展,并为其他同类型企业提供理论支撑和思路借鉴。The application of management accounting in small and medium-sized enterprises to achieve the integration of business and finance is conducive to improving the management level and core competitiveness of enterprises,and promoting the healthy development of enterprises.Based on the practical application of management accounting in R company,this article analyzes how to form an organic integration of business and finance,establish a management accounting system that meets its own characteristics and development needs,to assist the highquality development of the enterprise,and provide theoretical support and ideas for other similar enterprises.

关 键 词：管理会计 会计工具 中小企业 阿米巴 

分 类 号：F234.3[经济管理—会计学]