管理會計在企業應用中的問題與影響因素分析及對策

內 容 摘 要

管理會計是一門新興學科，屬于會計的一種，同時它也是管理科學的重要組成部分。企業的經營和管理也需要管理會計，如果企業有財務會計,而沒有管理會計功能,在對企業的管理方面所起的作用是相當有限的,只有把財務會計提高為管理會計,才能使財務管理成為企業管理的中心。當然管理會計在企業的應用中也是存在問題的，對此，本文將對管理會計在企業應用中的問題與影響因素進行了分析以及擬定對策。

[關鍵詞]：管理會計；企業；問題；對策

目       錄

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

2.管理會計的含義以及在企業應用中的作用·························1-2

2.1管理會計的含義···········································1

2.2管理會計在企業應用中的作用·······························1-2

2.2.1向公司利益相關者提供非強制性的信息·················1-2

2.2.2管理會計是真正銜接財務與業務的手段···················2

2.2.3審核和輔助管理決策·····································2

3.管理會計在我國企業應用中存在的問題·························2-4

3.1企業管理者缺乏對管理會計的重視·························2-3

3.2會計人員缺乏管理會計工作應具備的素質·····················3

3.3管理會計應用范圍窄·········································3

3.4我國企業的管理會計理論體系不完善···························3-4

4.影響管理會計在企業應用中的原因···························4-5

4.1企業外部環境因素············································4

4.2會計人員因素··············································4

4.3企業內部環境因素···········································4-5

4.4管理會計電算化因素··········································5

5.完善管理會計在企業應用中的對策···························5-7

5.1提高企業管理人員對管理會計作用的認識·······················5

5.2提高企業會計人員的管理意識及專業素養·······················5-6

5.3廣泛運用現代化手段擴大管理會計的應用范圍···················6

5.4完善我國企業管理會計的理論體系·····························6

6.結論····················································6-7

7.文獻