中小企业管理会计问题的研究Research on management accounting of small and medium sized enterprises 摘 要 管理会计，是会计学的一个组成部分，在中小企业财务管理中同样有着不可缺少的积极作用。目前，我国在管理会计的研究、发展、运用等方面有一定不足，造成这种不足的原因是多方面的。而且从我国经济社会的发展与改革来看，管理会计将发挥着越来越大的作用，因此，目前有必要从我国社会环境出发，与实际结合进一步深化管理会计的研究与应用。进一步完善管理会计理论，进行深入研究，是我国会计发展的当务之急。本文研究从管理会计理论出发，对管理会计在我国的发展现状及发展问题进行研究，立足我国中小企业发展现实环境，从中小企业发展层面对如何推动管理会计发展，如何发挥管理会计作用提出了相关建议与对策，进行了总结与展望。 关键词：管理会计；中小企业发展；会计改革Abstract Management accounting, accounting is an integral part of the small and medium-sized enterprises in the financial management also has an indispensable positive role. At present, there are some deficiencies in the research, development and application of management accounting in our country. And from the point of view of China's economic and social development and reform, management accounting will play a more and more important role. Therefore, it is necessary to from the social environment of our country to proceed with the actual combination to further deepen the research and application of management accounting. To further improve the management accounting theory, in-depth study, is the urgent task of China's accounting development. This paper starts from the theory of management accounting, study of management accounting in China's development status and problems, based on our country small and medium-sized enterprise development reality, from the development of small and medium-sized enterprises face how to promote the development of management accounting, how to giv...
