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管理会计在现代企业管理中应用与发展的探讨

Research on the application and development of administrative accounting in modern business management

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【作者】 吴英姿

【Author】 WU Ying-zi(Hunan Transportation Technical College,Changsha,Hunan 410004,China)

【机构】 湖南交通职业技术学院 长沙410004

【摘要】 管理会计是现代企业管理科学中的重要组成部分,它的研究和应用对于我国企业管理水平的提高和加快我国的社会主义现代化进程具有极其重大的现实意义,本文分析了新经济时期管理会计在现代企业管理中应用的迫切性及发展趋势,提出了推广管理会计应用与发展在制度体系、发展环境、人才机构、软件开发等方面需解决的问题及措施,以适应企业现代化管理的发展需要。

【Abstract】 Being the key part in the science of modern business management, the study and application can of administrative accounting offer great practical significance to upgrade the level of business management as well as to speed up the process of socialist modernization in our country. The article analyses the application urgency and development tendency of administrative accounting in modern business management during the period of new economy, revealing the problems and measures that need to be solved urgently in aspects as relevant system, development environment, talent organization and software development while promoting the application and development of business accounting so as to satisfy the development requirements of modern management in China’s enterprises.

  • 【文献出处】 企业技术开发 ,Technological Development of Enterprise , 编辑部邮箱 ,2003年08期
  • 【分类号】F234.3
  • 【被引频次】7
  • 【下载频次】503
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