推进中小企业管理会计体系建设的探讨——以温州市为例

发布时间：2018-04-25 11:24

本文选题：中小企业 + 管理会计　；参考：《管理工程师》2016年05期

【摘要】：随着国家推进"大众创新、万众创业"、供给侧结构性改革、产业结构调整等国家性战略,中小企业扮演着更加重要的角色。对于饱受金融危机冲击的中小企业来讲,构建现代管理会计体系,提升经营管理水平迫在眉睫。因此,文章从实际出发,提出了多层次的、面向中小企业的管理会计体系建设思路,宏观层面政府应加强指导和引导;中观层面发挥行业协会和研究团体的理论探索和创新性实践应用研究;微观层面强化管理会计意识,加强管理会计信息化建设,多层协同,多措并举,逐步形成符合中小企业发展阶段的管理会计体系,为全国积累一套可复制、可推广的中小企业管理会计体系建设经验。
[Abstract]:With the national strategy of "mass innovation, mass entrepreneurship", supply-side structural reform, industrial structure adjustment and other national strategies, SMEs play a more important role. It is urgent to construct modern management accounting system and improve management level for small and medium-sized enterprises which have been hit by financial crisis. Therefore, the article from the actual point of view, put forward a multi-level, oriented to small and medium-sized enterprises of management accounting system construction ideas, macro-level government should strengthen guidance and guidance; At the middle level, we should give full play to the theoretical exploration and innovative practical application of industry associations and research groups, strengthen the awareness of management accounting at the micro level, strengthen the information construction of management accounting, carry out multi-level cooperation and multi-measures at the same time, Gradually forming a management accounting system in line with the development stage of small and medium-sized enterprises, and accumulating a set of replicable and popularized experiences for the construction of management accounting system for small and medium-sized enterprises throughout the country.
【作者单位】：浙江华云电力实业集团公司;浙江华云信息科技有限公司;
【分类号】：F234.3

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