论文分类号： F23 学校代码： 13681
毕业设计说明书(论文)
题目： 我国管理会计应用现状及发展方向探讨
学生姓名： 学 号： 系 部： 经 济系 专业班级： 指导教师：
I
二〇一五年六月
To Investigate the Application Status and Development Direction
of Management Accounting in China
ABSTRACT
As the important branch of modern accounting, management accounting is to meet the needs of the organization's internal management, and to provide the information needed for the management of the economic organization. The overall objective of management accounting is the financial accounting system through the use of information provided by the re-processing, re-refining, and then extended, thus the formation of a , for the executive authorities forecast, planning for the future, business decision-making, improve management, evaluation of each responsibility unit of economic activity, improve the economic benefit and social benefit, in the spring tide of market economy and seek common development. Therefore, the application of management accounting in our country is the problem that accounting theory workers and practical workers should be paying more attention especially.
This article obtains from the basic concept of management accounting, so that we first understand the origins and fundamental nature of management accounting, and then through the use of comprehensive analysis, experience summary method of management accounting application in China is analyzed. Followed by application in real life reveal the problems existing in the practical application, analyze the problem existing and for the proposed countermeasures to change the current situation of the application of management accounting. Finally, based on management accounting
theory it proposes to explore the future direction of development of management accounting.
KEY WORDS: management accounting, application status, development direction
我国管理会计应用现状及发展方向探讨
摘 要
作为现代会计重要分支的管理会计，是适应组织内部管理需要而产生和发展起来的，为经济组织的管理提供所需的信息。管理会计的总目标是通过运用财务会计系统提供的资料进行再加工、再提炼、再延伸，进而形成更高层次的管理信息，为经营者当局预测前景、规划未来、经营决策、改进管理、评价各责任单位的经济活动，提高经济效益和社会效益，在市场经济大潮中共谋发展。因此，管理会计在我国的应用是广大会计理论工作者和实务工作者应予以重视的问题。
本文从管理会计的基本概念入手，让大家先了解管理会计的起源及基本性质，进而通过运用综合分析法、经验总结法对管理会计在我国的应用现状进行了分析。其次通过在实际生活中的应用揭露出在实际应用中存在的问题，剖析出问题存在的因素，并有针对性的提出了改变管理会计应用现状的对策。最后在管理会计理论的基础上提出了对于未来的管理会计发展方向的探讨。 关键词：管理会计，应用现状，发展方向