浅析管理会计在企业的现状及发展趋势

doi:10.16039/j.cnki.cn22-1249.2019.04.022

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摘要

近年来，随着市场经济的飞速发展，管理会计作为一门新兴学科，在短短不到四十年内，得到飞速发展。但是我国管理会计起步相对西方国家较晚，管理水平和方法都不够成熟，使得管理会计的职能并未在企业经营管理中体现出来。本文旨在通过认识管理会计在现代企业管理中的现状，提出相应的措施，并探讨出企业中管理会计未来的发展趋势。

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	姜会子
	臧泽华

关键词: 管理会计企业中的现状应对措施发展趋势

Abstract:

In recent years, with the rapid development of the market economy, management accounting, as a new discipline, has developed rapidly in less than 40 years. However, China's management accounting started relatively late in our country than in the West and it has problems of low-level management and immature methods employment, which disables the functioning of management accounting in business management. The purpose of this paper is to understand the current situation of management accounting in modern enterprises and to propose corresponding measures so as to explore its future development.

Key words: management accounting the current situation in modern enterprises solutions development tendency

出版日期: 2019-04-25 发布日期: 2019-04-25 整期出版日期: 2019-04-25

F234.3

引用本文:

姜会子, 臧泽华. 浅析管理会计在企业的现状及发展趋势 [J]. 吉林化工学院学报, 2019, 36(4): 96-99.
JIANG Huizi, ZANG Zehua. A Brief Analysis of the Current Situation and Development Trend of Management Accounting . Journal of Jilin Institute of Chemical Technology, 2019, 36(4): 96-99.

链接本文:

https://xuebao.jlict.edu.cn/CN/10.16039/j.cnki.cn22-1249.2019.04.022 或 https://xuebao.jlict.edu.cn/CN/Y2019/V36/I4/96

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