(完整版)我国管理会计应用现状及发展方向探讨会计学毕业论文

information activities in order to get. Institution in the process of transformation, but also to the transformation of management accounting to make the necessary, so as to adapt to the new market demand, to produce promoting effect on the development of enterprises. 2.3.3 Management accounting personnel's professional quality is not high

In the aspect of management accounting, professionals will play a key role in this regard, they through the whole process management accounting. However, the present our country management accounting professional talents of professional quality is not very desirable, is unable to meet the needs of the industry.

3 Problems of Management Accounting Application

With deepening of our economy, we are the growing demand for management accounting; the management accounting Demand is higher and higher. Management accounting in the enterprise operation management plays a huge role. The following two aspects to discuss the problem.

Management accounting theory problems

1. Accounting theory lack of innovation.

2. The management accounting theory system of the lack of integrity, rigor.

3. The management accounting theory and practical. 4. Management accounting research scope narrow sex. Management accounting problems existing in the practice 1. The enterprise lack of emphasis on management accounting. 2. The concept of management accounting practice.

3. The management accounting of the limitations of the application.

4 Present environmental management accounting’s

impact

Accounting environment has a significant impact on the development of accounting, management accounting is also on the development also has a significant impact.

4.1 The external environment analysis

4.4.1. The influence of the economic system environment

Under the modern enterprise system, the company's owners, operators and so on to form the mutual restriction mechanism of checks and balances. This mechanism requires the enterprise in accordance with the law of market economy and between shareholders and managers in the formation of the role of effective supervision and restriction mechanism run down.

4.1.2. The influence of the legal environment

Legal environment affect the quality of the management accounting information requirements, information standardization degree, etc. Due to its accounting services in the enterprise internal management information processing means depends on specific goals, has the characteristics of diversity, therefore, management accounting constraints by law is not as strict as financial accounting. 4.1.3 The influence of tradition and habits

The influence of tradition and habits specific displays in:

(1) The low status of accounting work. Some accounting personnel and factory manager think that accounting is the accounts, reimbursement, as

for management, management decision; it's a matter of corporate leadership.

(2) The operator wills \

(3) Some negative culture makes it hard for management accounting.

4.2 internal environment analyses

Management accounting is mainly for the enterprise internal management decision-making service; enterprise's internal environment plays a decisive role for management accounting widespread applications. 4.2.1 Affect business decision-makers

Emphasis on management accounting corporate management decision-making authorities directly affect management accounting in enterprises whether universal application. Modern market economy requires not only an understanding of business entrepreneurs, but also to understand the management, including accounting and financial management.

4.2.2 The influence of accounting personnel