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随着商品经济的发展和企业现代化管理要求的提高,管理会计作为一门新兴学科被引进我国并广泛应用于企业管理实践中,然而会计管理在实际应用过程中还存在着很多亟待解决的问题。本文通过对管理会计的发展现状及趋势进行分析,进一步提出了促进管理会计在企业管理中应用与发展的建议。
With the development of commodity economy and the demand for the modernization of enterprises, management accounting has been introduced into our country as a new discipline and widely used in the practice of enterprise management. However, there are still many problems to be solved in practical application of accounting management. This article analyzes the status quo and trend of the development of management accounting and further puts forward some suggestions to promote the application and development of management accounting in enterprise management.