管理会计工具本土化路径探讨

发布时间：2018-06-19 23:08

本文选题：管理会计 + 工具方法　；参考：《财会通讯》2017年07期

【摘要】：管理会计自引入我国以来,随着经济的快速发展愈发得到重视。作为现代化管理手段,管理会计工具为企业管理者提供会计信息,为管理层做出管理决策提供支持,使管理者更好地控制经营过程,有效解决企业经营过程中出现的一系列问题,促进企业实现更有效率的资源配置。管理会计工具在我国企业的运用和本土化发展因而更加受到利益相关者的密切关注。本文对管理会计发展情况进行回顾分析,并在此基础上对我国管理会计工具运用情况进行梳理,通过整理分析管理会计工具在本土企业中运用存在的瓶颈,并结合管理会计工具结构化特征和优秀的管理会计实践经验,探索管理会计方法体系和工具的本土化创新路径。
[Abstract]:Since management accounting was introduced into our country, with the rapid development of economy, more and more attention has been paid to it. As a modern management means, management accounting tools provide accounting information for enterprise managers, provide support for management to make management decisions, and enable managers to better control the management process. Effectively solve a series of problems in the process of enterprise management, promote enterprises to achieve more efficient allocation of resources. The application and localization of management accounting tools in Chinese enterprises have attracted more and more attention from stakeholders. This paper reviews and analyzes the development of management accounting, and on the basis of this, combs the application of management accounting tools in our country, and analyzes the bottlenecks in the application of management accounting tools in local enterprises, through sorting out and analyzing the existing bottlenecks in the application of management accounting tools in local enterprises. Combined with the structural characteristics of management accounting tools and excellent practical experience of management accounting, this paper explores the system of management accounting methods and the innovative path of the tools localization.
【作者单位】：重庆理工大学财会研究与开发中心;
【分类号】：F234.3

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