管理会计的应用环境分析

管理会计能够为现代企业经营管理决策提供信息支持,对于提高企业效益和长期发展能力具有重要意义。为此,对管理会计在中国企业中应用的外部和内部环境进行了分析,认为随着市场经济体制的建立,中国企业管理会计应用的外部环境总体有了明显改善,但仍然存在市场公平性不足的问题;受委托代理问题及管理层行为异化、管理技术发展滞后导致以及专业人才匮乏等因素影响,管理会计应用的内部环境仍有待改善。针对这些问题,应当充分发挥市场倒逼机制的作用,推动企业精细化管理,加强管理会计专门人才的教育和培养,推动管理会计在中国企业中的应用。

The Application of Environmental Analysis of the Management Accounting

Management accounting is of significance in improving operating efficiency and long-term developing capability of enterprises since it can support decision-making with useful information.Therefore,this paper focuses on the analysis of external and internal environment of China’s enterprises in using management accounting.Generally speaking,the external environment has improved remarkably but the deficient market competition remains an adverse factor.In addition,internal environment is urgent need to be improved since agency problem causes behavior variation of managers,managing techniques lags behind and professional human resource is short.In order to solve these problems,forced mechanism of market should be strengthened,refined management implemented and professionals educated and trained to accelerate the using process of management accounting in Chinese enterprises.