我国管理会计理论和应用方法研究思考——基于日本企业管理经验的分析

发布时间：2018-04-19 11:31

本文选题：管理会计 + 理论和应用　；参考：《国际商务财会》2016年10期

【摘要】：推进我国管理会计体系建设,应加强管理会计理论和应用方法研究。管理会计首先是管理的思想和会计意识,用以指导管理会计体系建设;其次才是方法,使之贯穿于财务管理、企业管理行为的全过程。管理会计的有效推行取决于全员的管理和会计意识,须将管理和会计的意识固化成财务管理者、企业管理者以及全员的素养,管理会计才会发挥应有的作用。本文通过日本企业管理的分析,结合相关案例,对管理会计理论和应用方法研究,提出一些浅显思考,权且借鉴。
[Abstract]:To promote the construction of management accounting system in our country, we should strengthen the research of management accounting theory and application method.Management accounting is firstly the thought of management and accounting consciousness, which is used to guide the construction of management accounting system; secondly, it is the method that runs through the whole process of financial management and enterprise management behavior.The effective implementation of management accounting depends on the management and accounting consciousness of the whole staff. It is necessary to solidify the consciousness of management and accounting into the accomplishment of the financial manager, the enterprise manager and the whole staff so that management accounting can play its due role.Through the analysis of Japanese enterprise management, combined with relevant cases, this paper studies the theory and application method of management accounting, and puts forward some simple thinking, right and reference.
【作者单位】：新兴重机工业有限公司;
【分类号】：F234.3

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