试论管理会计在我国企业中的应用 毕业论文.doc

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目： 试论管理会计在我国企业中的应用 姓 名： 袁绍伦 学 号： 060314346 系 别： 会计系 专业班级： 国际会计3班 指导教师： 肖仰烈 2010年 3 月 15 日 中 文 摘 要 管理会计是一种新兴的、综合性很强的学科。在经济迅速发展的今天 ,它的核算目的、核算重点、核算对象等都与传统会计有所不同 ,它能更及时、灵活、有针对性为管理人员提供各方面信息 ,在企业预测、决策等方面具有重要作用。目前，随着我国企业进一步融入经济全球化,企业将面临更大的竞争压力许多企业经济状况不景气，不能正确进行预测、决策是决定性的原因。任何一个企业，事先如果没有周密的规划，工作必然是处处被动，缺乏应变能力和竞争能力。而管理会计对于提高企业经济效益,增强企业竞争能力起着重要的作用,假如能够充分发挥管理会计的作用做出正确的预测、决策，将会有利于企业近期长期的发展、有利于在瞬息万变的市场竞争中立于不败之地因此加强管理会计在企业的应用无疑具有重要意义本文旨在对管理会计在企业应用中存在的问题进行剖析,并提出推广管理会计应用的措施。Management accounting being that a kind of is new and developing , the comprehensiveness is very strong. In prompt development of economy today, its adjusting accounts of purpose , adjusting accounts of priority , adjusting accounts of a marriage partner and so on all is different from tradition accountant , it can more timely, have a pertinencys for the handling crew provides every aspect information , have the important effect in the field of enterprise forecasting , making policy and so on , nimble. At present, enter economic globalization; economic integration with the fact that our country enterprise melts further, enterprise will be confronted with bigger competition pressure , a lot of enterprise economic situation is stagnant , unable rightness carries out a forecast , making policy is decisive cause. Any enterprise, plans in advance if not thorough , job necessity is everywhere passive , is short of the strain ability and competitiveness. The management accounting improves but the enterprise economic effect with regard to , strengthen enterprise competitiveness being playing important role , do out the correct forecast , decision of strategic importance suppose being able to give full scope to management accounting sufficiently , will will be beneficial to basing self on sure ground in development of enterprise long range