论文分类号： F23 学校代码： 13681
毕业设计说明书(论
文)
题目： 我国管理会计应用现状及发展方向探讨
学生姓名： 学 号： 系 部： 经 济系 专业班级： 指导教师：
二〇一五年六月
To Investigate the Application Status and Development
Direction of Management Accounting in China
ABSTRACT
As the important branch of modern accounting, management accounting is to meet the needs of the organization's internal management, and to provide the information needed for the management of the economic organization. The overall objective of management accounting is the financial accounting system through the use of information provided by the re-processing, re-refining, and then extended, thus the formation of a higher level of management information, for the executive authorities forecast, planning for the future, business decision-making, improve management, evaluation of each responsibility unit of economic activity, improve the economic benefit and social benefit, in the spring tide of market economy and seek common development. Therefore, the application of management accounting in our country is the problem that accounting theory workers and practical workers should be paying more attention especially.
This article obtains from the basic concept of management
accounting, so that we first understand the origins and fundamental nature of management accounting, and then through the use of comprehensive analysis, experience summary method of management accounting application in China is analyzed. Followed by application in real life reveal the problems existing in the practical application, analyze the problem existing and for the proposed countermeasures to change the current situation of the application of management accounting. Finally, based on management accounting theory it proposes to explore the future direction of development of management accounting.
KEY WORDS: management accounting, application status, development direction
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