【摘要】 企业所有者和经营者的态度、财会人员知识的缺乏以及管理会计自身内容的不够完善等,制约了管理会计在我国企业中的应用。当前,我们应该开展管理会计的应用研究,在企业管理者和会计人员中普及管理会计知识,大力推广管理会计,使之为企业加强内部管理、提高经济效益服务。更多还原

【Abstract】 The application of management accountancy has been restricted in China’s enterprises by the attitudes of enterprises’ owners and managers, the shortage of accounting personnel’s knowledge and the imperfection of management accountancy’s self-contents. At present, we should do research in the application as to spreading special knowledge among enterprises’ managers and accounting personnels and popularizing management accountancy in order to strengthen internal administration of enterprises and increase economic efficiency.更多还原