I管理会计在企业中应用问题探讨——以 M 公司为例摘 要会计学中一个非常重要的内容就是管理会计，它在公司的财务管理方面有着非常重要的作用，是不可以被丢弃的流程。但是现在国内针对管理会计进行的研究、发展和利用并不是很成熟，还存在缺点，这种结果的形成原因有很多。结合国内的经济市场发展趋势，得出管理会计的地位会越来越高，所以国内现在需要结合我国的社会环境，对管理会计进行深入的研究和引入。对管理会计进行补充完善并且深入探索现在是我国的重心。本篇文章基于管理会计学的理论，针对我国的企业管理会计存在的问题和发展情况进行分析，结合国内公司的发展大环境，对于公司怎样促进管理会计学发展进行讨论，并且提出了怎样让管理会计在企业中发挥更高的效率的建议和政策。 关键词：管理会计 中小企业发展 会计改革 II Discussion on the Application of Management Accounting in Enterprises——Taking M Company as an ExampleAbstract A very important part of accounting is management accounting, which plays a very important role in the company's financial management and is a process that cannot be discarded. However, the research, development and utilization of management accounting in China is not very mature, and there are still shortcomings. There are many reasons for this result. Combined with the development trend of the domestic economic market, it is concluded that the status of management accounting will be higher and higher. Therefore, it is necessary to conduct in-depth research and introduction of management accounting in China in light of China's social environment. It is the focus of China to supplement and improve management accounting. Based on the theory of management accounting, this article analyzes the problems and development of enterprise management accounting in China, and combines the development environment of domestic companies to discuss how companies can promote the development of management accounting, and how to m...
