| 管理会计体系建设问题研究 |
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| 引用本文： | 李振涛,;蒋占华. 管理会计体系建设问题研究[J]. 煤炭经济研究, 2014, 0(9): 70-72 |
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| 作者姓名： | 李振涛, 蒋占华 |
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| 作者单位： | [1]中央财经大学商学院,北京100081; [2]煤炭科学技术研究院有限公司,北京100029; [3]中国煤炭科工集团,北京100029 |
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| 摘 要： | 分析了管理会计在企业战略、业务、财务一体化决策中的重要工具作用和意义,指出了制约管理会计发展及企业实施管理会计过程中的经验和困难;提出了加强管理会计体系建设,必须积极发挥财政部的推动作用,明确管理会计体系发展的目标和方向,切实建立管理会计体系工作计划和步骤等相关政策建议。
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| 关 键 词： | 管理会计 存在问题 对策建议 |
Study on Construction Issues of Management Accounting System |
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| Affiliation: | LI Zhen-tao, JIANG Zhan-hua (1. School of Business, Central University of Finance and Economics, Beijing 100081, China; 2. China Coal Research Institute Company Limited, Beijing 100029, China; 3. China Coal Technology and Engineering Group, Beijing 100029, Chitrtt) |
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| Abstract: | The paper analyzed an important tools role and significances of the management accounting in a strategy, business and finance integrated decision making by an enterprise and pointed out the experiences and difficulties to restrict a management accounting development and a management accounting implementing process by the enterprise. The paper provided that to enhance the construction of the management accounting system should actively play a promotion role of the Ministry of Fi- nance, should definite the development target and orientation of the management accounting system and should firmly establish the working plan and procedure of the management accounting system and related policy proposals. |
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| Keywords: | management accounting existed issues countermeasure proposals |
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