我国开展管理会计的十大难点

本文认为对管理会计的认识不到位、管理会计的法规制度建设滞后、市场缺乏对高质量管理会计信息的需求、规范化的管理会计标准难以确定、管理会计的理论与实践相脱节、会计人才结构单一、人员素质难以胜任管理会计的要求、管理会计缺乏重视外部环境的战略观念、管理会计发育不成熟、管理会计的应用不能独立于财务会计、对管理会计的理论研究与探索不够是我国开展管理会计的难点。

Ten Major Difficulties about Developing Management Accounting in our Country

In this paper,the author thought that there were ten major difficulties about our country developing management accounting.They are as follows:The recognization about management accounting is not full;The establishment of rules and regulations system about management accounting is undeveloped;Market lacks the demand about high quality of management accounting information;Regular management accounting standard is confirmed difficulty;Theory is divorced from practice in management accounting;The structure of ...