管理会计在企业应用中的问题与影响因素分析及对策

内 容 摘 要

管理会计是一门新兴学科，属于会计的一种，同时它也是管理科学的重要组成部分。企业的经营和管理也需要管理会计，如果企业有财务会计,而没有管理会计功能,在对企业的管理方面所起的作用是相当有限的,只有把财务会计提高为管理会计,才能使财务管理成为企业管理的中心。当然管理会计在企业的应用中也是存在问题的，对此，本文将对管理会计在企业应用中的问题与影响因素进行了分析以及拟定对策。

[关键词]：管理会计；企业；问题；对策

目       录

1.引言····················································1

2.管理会计的含义以及在企业应用中的作用·························1-2

2.1管理会计的含义···········································1

2.2管理会计在企业应用中的作用·······························1-2

2.2.1向公司利益相关者提供非强制性的信息·················1-2

2.2.2管理会计是真正衔接财务与业务的手段···················2

2.2.3审核和辅助管理决策·····································2

3.管理会计在我国企业应用中存在的问题·························2-4

3.1企业管理者缺乏对管理会计的重视·························2-3

3.2会计人员缺乏管理会计工作应具备的素质·····················3

3.3管理会计应用范围窄·········································3

3.4我国企业的管理会计理论体系不完善···························3-4

4.影响管理会计在企业应用中的原因···························4-5

4.1企业外部环境因素············································4

4.2会计人员因素··············································4

4.3企业内部环境因素···········································4-5

4.4管理会计电算化因素··········································5

5.完善管理会计在企业应用中的对策···························5-7

5.1提高企业管理人员对管理会计作用的认识·······················5

5.2提高企业会计人员的管理意识及专业素养·······················5-6

5.3广泛运用现代化手段扩大管理会计的应用范围···················6

5.4完善我国企业管理会计的理论体系·····························6

6.结论····················································6-7

7.文献