浅谈管理会计在企业应用中存在的问题及对策

内 容 摘 要

研究管理会计在我国的企业应用中所存在的问题具有极其重大的意义,通过管理会计的概念以及发展并结合中国的国情，了解管理会计在现代企业应用中的问题，落实好管理会计，并能在企业的经营中发挥巨大作用，帮助企业提高效益、优化配置、缩减成本等。这些能够为企业的壮大发展提供更好的目标和道路。针对这些问题提出一系列的改进措施和建议，形成相关问题的解决对策。

[关键词]：管理会计、应用、问题、对策

目       录

摘要····························································3

目录···························································4

第一章 引言······························································5 （一）研究背景 ························································5 （二）基本概念··················································5

（三）研究目的和意义······················································5

第二章 管理会计在企业应用中的现状、问题及原因··························5

（一）管理会计在中国的发展···············································5

（二）管理会计在企业中的应用·············································6

（三）管理会计在企业应用中存在的问题及原因······························6

第三章管理会计在企业应用中存在问题的对策································7

（一）加强树立企业管理者对管理会计的认识·······························7

（二）明确区分管理会计与财务会计的不同及各自的作用···················8

（三）加强管理会计理论联系实际··········································8

（四）提高管理会计人员的素质修养········································8

（五）建立适合企业的管理会计体系········································8

第四章总结··························································9

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