价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
23期
188-189,190
,共3页
管理会计%应用现状%问题%创新与发展%对策
管理會計%應用現狀%問題%創新與髮展%對策
관리회계%응용현상%문제%창신여발전%대책
management accounting%application status%issues%innovation and development%countermeasure
随着我国世界经济一体化进程的不断推进以及网络信息技术的快速发展与普及应用，经济结构以及经济关系等方面都发生了巨大变化，企业面临着内外部环境的激烈变化，大大增加了企业财务管理难度。本文主要结合当前我国管理会计应用现状，分析当前管理会计实践中存在的主要问题，并对于我国管理会计的创新及发展趋势以及促进创新、发展的策略提出了几点看法。
隨著我國世界經濟一體化進程的不斷推進以及網絡信息技術的快速髮展與普及應用，經濟結構以及經濟關繫等方麵都髮生瞭巨大變化，企業麵臨著內外部環境的激烈變化，大大增加瞭企業財務管理難度。本文主要結閤噹前我國管理會計應用現狀，分析噹前管理會計實踐中存在的主要問題，併對于我國管理會計的創新及髮展趨勢以及促進創新、髮展的策略提齣瞭幾點看法。
수착아국세계경제일체화진정적불단추진이급망락신식기술적쾌속발전여보급응용，경제결구이급경제관계등방면도발생료거대변화，기업면림착내외부배경적격렬변화，대대증가료기업재무관리난도。본문주요결합당전아국관리회계응용현상，분석당전관리회계실천중존재적주요문제，병대우아국관리회계적창신급발전추세이급촉진창신、발전적책략제출료궤점간법。
With the advancement of global economic integration, as well as the rapid development and application of network information technology, economic structure and economic relations have undergone tremendous changes. The enterprises face the changes both in the internal and external environment, which greatly increases the difficulty of the enterprise's financial management. Combined with the current situation of the application of management accounting in China, this paper analyzes the main problems of the practices in current management accounting. Several points of view about the innovation and development trend of management accounting in China as well as strategies to promote innovation and development are presented.
