浅析提升我国国有企业管理会计能力的路径

发布时间：2018-03-15 05:13

本文选题：国有企业　切入点：管理会计　出处：《商业会计》2016年23期 　论文类型：期刊论文

【摘要】：国有企业在我国国民经济的关键领域和重要部门中处于支配地位,在确保国民经济持续、快速、健康发展方面发挥着重大作用,在科技进步、国防建设、民生改善等方面做出了巨大贡献。党的十八大以来,中央针对我国国有企业出台了一系列改革举措,国有企业面临的运营环境将发生重大变化,亟需发挥管理会计在提升企业价值中的作用。在此背景下,文章结合国内外管理会计领域2014年以来取得的重大进展,阐述了我国国有企业管理会计能力的基本概念,分析了我国国有企业管理会计能力的现状,并提出了提升国有企业管理会计能力的对策。
[Abstract]:State-owned enterprises play a dominant role in the key areas and important departments of our national economy, play an important role in ensuring the sustained, rapid and healthy development of the national economy, and play an important role in the progress of science and technology and the construction of national defense. Since the 18 National Congress of the Party, the Central Committee has introduced a series of reform measures aimed at state-owned enterprises in China. The operating environment faced by state-owned enterprises will undergo major changes. It is urgent to give full play to the role of management accounting in enhancing the value of enterprises. Under this background, this paper expounds the basic concept of management accounting ability of state-owned enterprises in China, combining with the great progress made in the field of management accounting at home and abroad since 2014. This paper analyzes on the present situation of the management accounting ability of the state-owned enterprises in China, and puts forward the countermeasures to enhance the management accounting ability of the state-owned enterprises.
【作者单位】：长城金桥金融咨询有限公司;
【分类号】：F234.3

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