管理会计应用中存在的问题及对策研究摘 要西方先进的管理理论，随着我国企业不断的进行现代化发展，和改革开放后不断进行完善的社会主义市场经济体制，正在逐渐被更多的企业所接受和认可。为了应对市场环境的激烈竞争，对企业的竞争优势进行提升，随企业资金运动管理的必要性和重要性被越来越多的企业所意识到，在这一背景下，管理会计得以迅猛发展起来。管理会计，也可以称之为内部会计，其具体内容就是，为了提供大量的决策信息数据给企业的相关决策，并对决策的正确性给予保证这一目的，而进行的企业资金运动管理。而且，这种会计管理方式对企业的良性发展有着促进作用。关键词：管理会计；财务管理；管理会计体系ⅠAbstractThe advanced western management theories, along with the continuous exhibition of modernization by Chinese enterprises, and the continuous improvement of the socialist market economic system after the reform and opening up, are gradually being accepted and recognized by more companies. In order to respond to fierce competition in the market environment and to enhance the competitive advantage of the enterprise, the necessity and importance of the management of the company’s fund movement has been recognized by more and more companies. Under this background, management accounting has been rapidly developed. . Management accounting can also be referred to as internal accounting. The specific content of management accounting is the management of corporate fund movements in order to provide a large amount of decision-making information data to relevant decision-making of enterprises and guarantee the correctness of decision-making. Moreover, this kind of accounting management can promote the healthy development of enterprises.Key words：management accounting; financial management; Management Accounting SystemⅡ目 录摘 要.............................................................................................................................
