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管理会计是现代企业经营管理的重要组成部分,管理会计的职能能否正常发挥直接关系到企业战略目标的实现。就管理会计在我国企业应用中存在的问题进行剖析,并提出了改进意见,以期对我国企业管理会计的应用提供借鉴。
Management accounting is an important part of the modern enterprise management. Whether the function of management accounting can play a direct role in the realization of the strategic objectives of the enterprise can be achieved. This paper analyzes the problems existing in the application of management accounting in our country and puts forward the suggestions for improvement so as to provide reference for the application of management accounting in our country.