| | | | | 我国开展管理会计的十大难点 | | | 苏孜 | | | 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。
【作者单位】：兰州商学院 甘肃兰州730020
【关键词】：中国;管理会计;难点
【分类号】：F234.3
【DOI】：CNKI:SUN:SXGZ.0.2008-02-007
【正文快照】：
20世纪以来管理会计的发展,极大地丰富了会计学科的内容,改变了人们的会计理念。然而,在现阶段,我国开展管理会计会遇到了哪些困难和障碍呢?本文认为,主要面临以下十大难点:难点一:对管理会计的认识不到位。由于受传统观念等因素的影响,会计人员积极参与管理决策的意识还很淡薄 | | |
| | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Ten Major Difficulties about Developing Management Accounting in our Country | | | SU Zi(Lanzhou Commercial College;Lanzhou 730020;China) | | | 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 accounting personnel is single;The quality of personnel is unequal to the demand of management accounting;Management accounting lacks strategic ideas of paying great attention to external environment;Management accounting is incompletely developed;The application of management accounting is independent from financial accounting;The study of management accounting theory is not explored enough.
【Keyword】：China;management accounting;difficulty |
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