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企业在发展的过程中,为了能够更好的保证自身的经济效益,往往会对自身的资金运转进行合理的规划,而在进行资金规划的过程中所需要的各项财务数据,则主要是由管理会计学提供。但在当前我国的企业运行中,由于企业自身的规模较小,导致其中的资金和技术等存在着较多的不足,这严重制约着我国企业的管理会计的应用,本文对当前我国企业运用管理会计学中存在的问题进行了简单的分析,并提出了作者的一些建议。
Enterprises in the process of development, in order to be able to better ensure their own economic efficiency, often their own funds to operate a reasonable plan, and in the process of capital planning process required by the financial data, mainly by Management accounting provided. However, in the current operation of our country, due to the small size of the enterprise itself, there are many deficiencies in the capital and technology, which severely restricts the application of the management accounting of our country’s enterprises. Accounting problems in a simple analysis, and put forward some of the author’s suggestions.