英国essay论文精选范文:“企业中的管理会计”,这篇论文讨论了企业中的管理会计。管理会计是将管理和会计这两者融合在一起的一门新兴学科。管理会计是为适应经济组织内部的经营管理而逐步形成和发展起来的,它的主要职能是通过建立各种内部会计控制制度和提供内部经济效益需要的各种数据、资料等,提供最优经营决策所需要的各种信息。管理会计理论的扩展促进了企业实践的发展,新的经济环境也促进了管理会计理论体系的发展。
At the beginning of the 20th century, the developed countries in the western developed countries were more and more aware of the importance of management accounting in the background of the continuous economic development in the process of actively carrying out economic construction and creating and applying management accounting. However, the cognition of management accounting in our country started from the 1970s. Therefore, the theoretical research on this field is not deep enough. In the process of operation, the management accounting has not got the correct cognition. This situation is not conducive to China's economic integration with the world economy in close cooperation, in this case, actively strengthen the management accounting in the use of enterprises in the study of great significance. As a new discipline, management accounting is the western developed countries, China's research on this theory still remain on the surface, and not enough in-depth study and constitute a unified system, the application of management accounting process, Related theories and measures did not form a tight and scientific system, more importantly, the application of the management accounting process can produce the role and practicality is not clear and in-depth understanding. At present, the research of management accounting in China's related fields mainly includes comprehensive budget, difference analysis, cost control and so on, and most enterprises do not apply this theory fully. Although a few enterprises Aware of the importance of management accounting, but in the actual operation process is only a simple application of management accounting, a serious lack of depth, this phenomenon has led to the function of management accounting can not be fully realized from a long-term point of view, China 's enterprises in the international economic competition to gain advantage. In recent years, China has gradually replaced the traditional planned economic system in the process of economic construction. In this process, China's economic development gradually presents the transformation of management mechanism and enterprise contracting. Thus, the process of modernization in China, every time the enterprise system reform is a major step forward. At the same time, the imperfection of price and financial system is the key factor that affects the enterprise to improve its comprehensive competitive power. It is noteworthy that, in order to continue to build enterprise development in the modern business development system, need to spend a lot of money and manpower, based on the efforts of a period of time to gradually realize. However, at present, the majority of enterprise managers in our country think that the less the investment is, the less the investment cannot be obtained. This will seriously affect the full play of management accounting function. , And even affect the wide application of management accounting. From the western developed countries, the application of management accounting experience, management accounting in the effective application of enterprises, can greatly enhance the economic efficiency of enterprises and core competitiveness, therefore, at this stage of our country in the process of economic construction, But also should increase the degree of application of management accounting, however, this process, we should first increase the theoretical knowledge of this research efforts. This is to start from the practice, with Chinese characteristics, the formation of management accounting theory to lay a good foundation. In recent years, the developed countries in the operation of enterprises, the management of accounting theory and application of continuous innovation, China can learn from foreign advanced experience on the basis of further excavation of its connotation, combined with China's business characteristics, the management accounting theory And builds a new management accounting standard on the basis of the effective combination of enterprise management characteristics. And in the process of guiding management accounting practice, it gradually builds and forms unified management accounting standards, laying a good foundation for guiding China's economic development. Mature and developed market economy system is the basic function of management accounting, that is to say, before the application of management accounting, should first build a sound corporate governance structure, modern enterprise management system and clear property rights. In this case, to promote the effective application of management accounting is an important internal driving force into a good macro-market environment. In the process of enterprise operation, to achieve rapid development, an important factor is a good economic and social environment, and the market economy environment cannot do without legal supervision. Therefore, in the new period, the relevant departments of our country should make full use of the supervision function of law, build an open, trustworthy and fair market economy environment for our country, and lay a good foundation for the effective implementation of management accounting. The construction of laws and regulations as a prerequisite for the effective application of management accounting, so the active improvement of the socialist rule of law system is essential. It is noteworthy that, at the present stage, in order to give full play to the function of management accounting, we should pay attention to the cultivation of talents in management accounting, and improve the quality of relevant personnel is essential in the process of socialist economic construction. . In summary, in recent years, the western developed countries in the process of actively carrying out economic construction, advanced enterprise development have increased the application of management accounting. In view of this, China's active in the process of building a modern economy, the relevant state departments and enterprises should increase the importance of management accounting, and in theory from the management accounting in-depth study, while summing up experience in practice, management The cultivation of accounting talents and the innovation of theory, laying a good foundation for the long-term sustainable development of our economy. 想要了解更多英国留学资讯或者需要英文作业代写,请关注51Due英国论文代写平台 ,51Due是一家专业的论文代写机构,专业辅导海外留学生的英文论文写作,主要业务有英国硕士论文代写、Essay代写、paper代写、assignment代写、英国finance论文指导。在这里,51Due致力于为留学生朋友提供高效优质的留学教育辅导服务,为广大留学生提升写作水平,帮助他们达成学业目标。如果您有论文代写需求,可以咨询我们哦。
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