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本文就目前企业资本运营的现状,管理会计在资本性投资决策中的应用,以及下一步应着重解决哪些问题进行了分析,以期实现企业效益最大化。
In this paper, the status quo of corporate capital operation, the application of management accounting in capital investment decision-making, and the next step should be analyzed which problems should be solved in order to maximize the efficiency of enterprises.