管理会计在中小企业中的应用与研究

中文摘要

随着中国经济的改革开放,中小企业得到了快速发展，成为社会经济活动的中坚力量, 发挥着越来越重要的作用, 同时中小企业的经营状况将对我国的经济发展形式起着直接性的影响。管理会计作为提高企业内部管理水平的重要工具，也逐渐被我国中小企业应用，但是由于受内外部环境的影响，一些中小企业的发展重点依旧是短期利润，而将公司的发展战略中存在的突出的管理问题忽视掉了，例如财务管理机制还不够科学规范,在企业日常经营活动中，财务管理没有起到良好的协调作用。中小企业的管理会计在现阶段的提升空间仍然很大，如提高中小企业核心竞争力,促进财务管理活动在经营决策中发挥等。本文根据中南海股份有限公司的内部控制情况以及管理会计应用情况，通过发现其内控存在的缺陷，继而引出管理会计的应用不足情况，提出相应的对策。针对当前管理会计在中小企业中的应用存在的一些问题提出了相应对策，目的是实现我国中小企业可持续发展。

关键词：中小企业；管理会计；问题；对策；可持续发展

ABSTRACT

With the reform and opening up of China's economy, small and medium-sized enterprises have developed rapidly and become the backbone of social and economic activities, playing a more and more important role. At the same time, the operation of small and medium-sized enterprises will have a direct impact on the form of China's economic development. Management accounting as an important tool to improve the level of the enterprise internal management, and gradually become China's small and medium-sized enterprise application, but due to the influence of internal and external environment, some small and medium-sized enterprise development the key still is a short-term profit, and the company's management problems of the existing in the development strategy of the ignore, such as financial management mechanism is not enough scientific and standardized, in the enterprise daily business activities, financial management did not play a coordinating role. There is still a lot of room for improvement of management accounting in small and medium-sized enterprises at the present stage, such as improving the core competitiveness of small and medium-sized enterprises and promoting financial management activities to play their role in business decisions. Based on the internal control of zhongnanhai co., LTD. And the application of management accounting, this paper finds the defects of internal control, then leads to the insufficient application of management accounting, and puts forward the corresponding countermeasures. In view of the problems existing in the current application of management accounting in small and medium-sized enterprises put forward the corresponding countermeasures, the purpose is to achieve the sustainable development of small and medium-sized enterprises in China.

Key words: small and medium-sized enterprises; Management accounting; Problem; Countermeasures; Sustainable development

目录

1 前言1

1.1 研究背景及意义1

1.1.1 研究背景1

1.1.2 研究意义1

1.2 国内外文献综述1

1.2.1国外文献综述1

1.2.2 国内文献综述2

1.3 研究内容2

1.4 研究方法2

2 我国中小企业管理会计的应用现状3

2.1 中小企业现状3

2.2 中小企业的重要性3

2.3 管理会计在我国的应用现状4

2.4 管理会计对我国经济发展的意义4

3中小企业的管理会计存在的问题5

3.1脱离实际经济可操作性差5

3.2企业内部控制存在诸多问题5

3.3 缺乏高素质的管理会计人才5

3.4 管理会计应用成本高6

3.5 财务信息化水平低下6

3.6 市场环境多变7

4 中小企业管理会计应用案例分析7

4.1 公司简介7

4.2 中海阳管理会计应用现状及问题分析7

5 提高管理会计在中小企业中应用的对策8

5.1 理论与实际相结合建立符合中国特色的管理会计体系8

5.2 加强中小企业内部控制8

5.2.1 实行绩效考核工作8

5.2.2 设置合理的组织机构，完善治理结构8

5.2.3 做好企业内部控制审计工作9

5.3 提高财务信息应用水平9

参考文献10