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管理会计从20世纪出现以来,在推动社会经济发展的过程中显现出越来越重要的作用。在引入我国后,逐渐被我国企业接受和采用。随着知识经济时代的到来,管理会计在适应企业管理的同时又有了新的发展。专业化和国际化的发展趋势,配合管理会计体系的不断完善,为我国企业实施管理会计奠定了坚实基础。我国中小企业作为未来几十年我国经济发展不可或缺的推动力,自身缺陷阻碍了管理会计的广泛应用。因此,解决好中小企业内部和外部的问题,采取有效的措施推进管理会计在我国中小企业中顺利实施成为决定其能否在激烈的市场竞争中生存下去的关键因素之一。
Since the advent of the 20th century, management accounting has played an increasingly important role in promoting social and economic development. After its introduction into our country, it has gradually been accepted and adopted by Chinese enterprises. With the advent of the era of knowledge economy, management accounting in the management of enterprises to adapt to a new development. Professional and international trend of development, with the continuous improvement of the management accounting system, for the implementation of management accounting in our country laid a solid foundation. As an indispensable driving force for China’s economic development in the coming decades, SMEs in our country have hindered the widespread application of management accounting. Therefore, to solve the internal and external problems of SMEs and take effective measures to promote the smooth implementation of management accounting in our SMEs has become one of the key factors that determine whether they can survive the fierce market competition.