浅谈我国管理会计的问题及出路

管理会计是会计学习管理学直接结合的一门综合性学科,它自20世纪初出现到现在已经历了一个世纪。在这过程中,通过不断吸收现代管理科学新方法,它的理论和方法逐渐成熟和完善,一些方法在企业中的运用效果也很显著。然而,由于我国经济形势的迅速发展和外部环境的不断变化,我国管理会计在实践中的问题不断显现,已不适应知识经济的挑战和现代管理的要求,因此只有为这些问题找到出路,才能使管理会计在企业中推广运用,才能使企业在长期健康而稳定的发展,才能促进中国经济的飞速发展。主要讨论了我国管理会计存在的问题,并阐述了解决这些问题的出路。

Simply Disscussing Problems of Management Accoutancy and its Outlet

Management accountancy is an integrated science of accountancy and management.It started in the early of the 20th century,the theory and method has been maturating and developing gradually for a century,with continually absorbing new methods of modern management science.Some of methods can be effectively applied in enterprises.However,with the rapidly developing economy and gradually changing external environment of our country,there are some problems in the management and accountancy,it can not adapt to the economic challenge and modern management of our country.Only by solving these problems,management and accountancy can be applied widely in enterprises,it can make enterprises develop healthily and steadily in a long term,and it can promote economic growth at very fast speed in China.This article mainly discussed the problems of managerial accounting and explained the methods of resolving these problems.