本科论文本科论文摘 要近年来，伴随着市场经济的快速发展。国有企业正面临更加激烈的竞争导致其发展速度正在下降，同时面临巨大的经营压力与经营危机。在当前环境下国有企业面临的内外部经营环境都尤为严峻，这也给国有企业的经营管理带来了新的挑战。迫使国有企业加快财务转型、提升管理水平，以追求企业资产的保值增值。但在以国有企业为主体的企业体制中进行经营体制管理体制改革却并非易事。管理会计是现代企业会计制度中尤为重要的一部分，而国有企业管理体制的普遍落后管理会计应用水平的普遍低下已成为阻碍企业发展的巨大障碍。本文将从管理会计的角度出发，首先阐述管理会计在企业中应用的意义。在此基础上，结合在国资委控股下的国有企业内部财务管理的现状研究优化管理会计在国有企业经营中的应用与存在的问题并据此提出合理的战略对策。以期能够对国有企业的经营管理与体制改造提供一定的启示意义。 关键词：管理会计，财务转型,体制改革 本科论文Abstract In recent years, with the rapid development of market economy. The state-owned enterprises are facing more fierce competition, their development speed is declining, and at the same time, they are facing huge operating pressure and crisis. In the current environment, the internal and external business environment of state-owned enterprises is particularly severe, which also brings new challenges to the operation and management of state-owned enterprises. We should force state-owned enterprises to accelerate their financial transformation and improve their management level in order to maintain and increase the value of their assets. However, it is not easy to reform the management system of the state-owned enterprises. Management accounting is a very important part of modern enterprise accounting system, and the backward management accounting application level of state-owned enterprises has become a huge obstacle to the development of enterprises. In this paper, from the perspective of management accounting, first of all, t...
