| 对管理会计在我国企业中应用问题的思考 |
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| 引用本文： | 颉茂华.对管理会计在我国企业中应用问题的思考[J].内蒙古大学学报(人文社会科学版),2003,35(3):9-13. |
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| 作者姓名： | 颉茂华 |
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| 作者单位： | 内蒙古大学经济管理学院，内蒙古呼和浩特010021 |
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| 摘 要： | 建立现代企业制度，其中最主要的是建立科学的管理体制。管理会计在现代企业的管理中发挥着越来越重要的作用。影响管理会计在我国企业的推广、应用的主要障碍有：经济体制环境的影响；法律环境的影响；传统做法和习愤势力的影响；企业经营决策者的影响；会计人员素质的影响等。因此，建立有中国特色的管理会计体系是推广管理会计的根本途径；积极推进现代企业制度是推进管理会计应用的前提条件；加强管理会计教育，提高管理人员素质是推进管理会计应用的根本途径；解决管理会计规范化的问题，克服理论与实践相脱节是推进管理会计应用的现实问题。
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| 关 键 词： | 经济体制环境 决策者 管理会计体系 会计规范化 |
| 文章编号： | 1000-5218(2003)03-0009-05 |
Thoughts on the Application of Management Accounting In Enterprises in China |
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| Abstract: | In order to establish modern enterprise system, the first thing is set up scientific management system.So we can see in the future management accounting will play more important role in modern enterprise management.The mainly factors that hold back the spread and application of management accounting in China enterprise are: the influences of economic system environment,legal environment,traditional and customary ways,enterprise decision maker,accountant quality,accounting by EDP,defect of management accounting his own and so on.As a result,pushing forward application of management accounting,setting up management accounting is the fundamental method,motivating actively modern enterprise system is the presupposition,strengthening education of management accounting and increasing the quality of accountant is primary task.In the process of application management accounting,solving the problem of normalization and overcoming the separation of the theory and practice is a reality work. |
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| Keywords: | environment of economic system decision maker management accounting system accounting normalization |
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