中小企业管理会计问题的研究摘要管理会计，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AbstractManagementaccounting,accountingisanintegralpartofthesmallandmedium-sizedenterprisesinthefinancialmanagementalsohasanindispensablepositiverole.Atpresent,therearesomedeficienciesintheresearch,developmentandapplicationofmanagementaccountinginourcountry.AndfromthepointofviewofChina'seconomicandsocialdevelopmentandreform,managementaccountingwillplayamoreandmoreimportantrole.Therefore,itisnecessarytofromthesocialenvironmentofourcountrytoproceedwiththeactualcombinationtofurtherdeepentheresearchandapplicationofmanagementaccounting.Tofurtherimprovethemanagementaccountingtheory,in-depthstudy,istheurgenttaskofChina'saccountingdevelopment.Thispaperstartsfromthetheoryofmanagementaccounting,studyofmanagementaccountinginChina'sdevelopmentstatusandproblems,basedonourcountrysmallandmedium-sizedenterprisedevelopmentreality,fromthedevelopmentofsmallandmedium-sizedenterprisesfacehowtopromotethedevelopmentofmanagementaccounting,howtogivefullplaytotheroleofmanagementaccountingsomesuggestionsandcountermeasureswereputforward,carriedonthesummaryandoutlook.Keywords:managementaccounting;thedevelopmentofsmallandmedium-sizedenterprises;accountingreform目录1绪论.......................................................................................................................................11.1研究背景...................................................................................................................11.2研究意义...................................................................................................................11.3研究内容...................................................................................................................12中小企业级管理会计的相关概述.......................................................................................22.1中小企业的概述.......................................................................................................22.2中小企业的特点.......................................................................................................22.3管理会计的定义及目标...........................................................................................22.4管理会计的主要内容...............................................................................................33管理会计在中小企业管理中的应用现状及存在问题.......................................................43.1国外中小企业应用现状...........................................................................................43.2国内中小企业应用现状...........................................................................................43.3没有健全的管理会计理论体系.....................................................
