我国管理会计工作存在的问题及对策

目前我国管理会计工作主要存在着管理会计理论体系不健全、核算手段落后、财务人员素质较低以及企业内部管理制度不完善等问题。针对这些问题，本文提出成立全国管理会计协会、鼓励和推动中小企业通过计算机网络收集管理会计信息、大型企业可通过网络实行管理国际化等对策。

Solutions to the Problems of Management Accounting and Its Countermeasures

Currently, such problems as incomplete system of theory, out-of-date approaches to accounting, inferior quality of personnel and imperfect internal management, commonly exist in management accounting. To deal with this situation, the author proposes National Association of Management Accounting be set up, data collection via the networks by small and mediumsized enterprises; on the other hand, big enterprises can realize the internationalization of management through the Internet.