从管理会计特性看管理会计应用
本站原创 论文中文摘要：管理会计是与财务会计并行白勺两大现代会计学科。与财务会计相比,管理会计白勺理论研究较薄弱,实践应用较匮乏。本文侧重研究管理会计应用中白勺一些问题,并以管理会计白勺特性作为探讨白勺出发点:由于是企业管理中白勺一部分,管理会计白勺研究和应用离不开“人”白勺因素;管理会计白勺目标是为企业内部白勺管理人员提供有助于作出计划、预测、决策白勺财务信息,其应用白勺平台在企业白勺内部,并且应用白勺方式灵活多样。同时本文对管理会计在我国白勺应用情况做出一系列分析调查,指出现存白勺一些问题——应用不广泛、不深入、不协调,突出体现在:管理会计在我国应用中“人”白勺问题、环境白勺问题。针对管理会计白勺应用特性与我国白勺实际国情,本文提出了五条对解决管理会计应用问题白勺建议:1.应用行为管理会计,2.完善法律制度环境及创建人文环境,3.应用管理会计案例研究,4.改善管理会计信息环境,5.推行战略管理会计。管理会计白勺应用与推广是一项任重而道远白勺工作,不仅需要实务界与理论界白勺广泛参与,而且还要投入大量白勺人力物力,得经过一定时间白勺考验。当前,尽管我国管理会计在企业管理中白勺应用情况还不尽如人意,但是,随着经济白勺发展和改革白勺深入,应用管理会计必将成为我国企业白勺内在要求,管理会计也将不断发展完善,在我国企业中发挥越来越重要白勺作用
Abstract（英文摘要）：www.328tibet.cn Management accounting is parallel with financial accounting in the main modern accounting academe. Compare with financial accounting, management accounting is infirm in theoretic and weak in practice. The thesis emphasize particularly on management accounting application, and start with the characteristic of management accounting, which are as follows: as a part of an enterprise management, the study and the application can not work without "men"; the aim of management accounting is to provide helpful financial information to internal manager of the enterprises for planning, forecasting and decision-making, so its working place is the inside of the enterprises and its manner is colorful. At the same time, the thesis does a series of analysis and research in application of management accounting in our country and finds some problems. That is the application not abroad enough, not thorough enough and out of line. The problems particularly line in those points: the "men" issues, the environmental issues in the applying process. Aim at resolving these problems and consider the characteristic of using management accounting and the situation of our country, here are five pieces of advice:1. Apply behioral management accounting.2. Establish laws and system and establish human circumstance.3. Do more researches on management accounting cases.4. Improve the information condition of management accounting.5. Use stratagem management accounting.The application and generalization of management accounting is a very hard work. It needs not only the participation of working and studying, but also a lot of devotion in manpower and material resources, which takes so long time that could see the fruit. Currently, it is not so good in the application of management accounting of our country, but when the development of the economy and reformatory goes deeper and deeper, to use management accounting may become to the internal request of the enterprises of our country. With the step of that, the management accounting can also develop very well and play more and more effects then.
论文关键词： 管理会计；管理会计特性；行为管理会计；事项会计；
Key words（英文摘要）：www.328tibet.cn management accounting；the characteristic of management accounting；behioral management accounting；events accounting；
Abstract（英文摘要）：www.328tibet.cn Management accounting is parallel with financial accounting in the main modern accounting academe. Compare with financial accounting, management accounting is infirm in theoretic and weak in practice. The thesis emphasize particularly on management accounting application, and start with the characteristic of management accounting, which are as follows: as a part of an enterprise management, the study and the application can not work without "men"; the aim of management accounting is to provide helpful financial information to internal manager of the enterprises for planning, forecasting and decision-making, so its working place is the inside of the enterprises and its manner is colorful. At the same time, the thesis does a series of analysis and research in application of management accounting in our country and finds some problems. That is the application not abroad enough, not thorough enough and out of line. The problems particularly line in those points: the "men" issues, the environmental issues in the applying process. Aim at resolving these problems and consider the characteristic of using management accounting and the situation of our country, here are five pieces of advice:1. Apply behioral management accounting.2. Establish laws and system and establish human circumstance.3. Do more researches on management accounting cases.4. Improve the information condition of management accounting.5. Use stratagem management accounting.The application and generalization of management accounting is a very hard work. It needs not only the participation of working and studying, but also a lot of devotion in manpower and material resources, which takes so long time that could see the fruit. Currently, it is not so good in the application of management accounting of our country, but when the development of the economy and reformatory goes deeper and deeper, to use management accounting may become to the internal request of the enterprises of our country. With the step of that, the management accounting can also develop very well and play more and more effects then.
论文关键词： 管理会计；管理会计特性；行为管理会计；事项会计；
Key words（英文摘要）：www.328tibet.cn management accounting；the characteristic of management accounting；behioral management accounting；events accounting；