管理会计在我国企业应用中存在的问题及对策摘 要随着改革开放的不断深入，市场经济日益发展，管理会计信息质量正在越来越受到人们的重视。企业作为国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的作用。但由于其生产规模小、受传统体制和经济管理模式的影响，其产生的管理会计信息，往往不够准确。普遍出现的管理会计信息失真现象，给使用者提供了虚假信息，给决策者制定相关的决策带来了不利影响，给中小企业融资带来困难。今日的管理会计信息已经不仅是政府管理部门、国有企业的管理者用以改善经营管理、评价经济状况的重要资料，而且正在逐渐成为投资者、债权人以及社会公众做出投资决策的重要依据。本文主要分析了我国当前企业应用管理会计中存在的相关问题，并结合相关参考文献，针对我国当前企业应用管理会计中存在的问题提出相应的解决对策，这将有助于企业实施管理会计制度，有助于中国企业经济的发展，有利于中国管理会计水平的提高。关键词：管理会计；企业；应用；问题；对策Problems and Countermeasures of Management Accounting Application in Chinese Enterprise AbstractIs unceasingly thorough along with the reform and openpolicy, the market economy flourishes more and more daily, the accounting information quality more and more is being valued people's. Today accounting information already not only was the government control section, the state-owned enterprise's superintendents with by improves the management management, the appraisal economical condition important material, moreover is becoming the investor, the creditor as well as the social public gradually makes the investment decision-making the important basis.This paper mainly analyzed the current problems in applying management accounting in Chinese enterprises. Meanwhile, combining with relevant references, the countermeasures aimed at the problems in current management accounting application were proposed, which will help enterprises implement management accounting system, contribute to the economic development of Chinese ...
