淺析提升我國(guó)國(guó)有企業(yè)管理會(huì)計(jì)能力的路徑
本文選題:國(guó)有企業(yè) 切入點(diǎn):管理會(huì)計(jì) 出處:《商業(yè)會(huì)計(jì)》2016年23期 論文類型:期刊論文
【摘要】:國(guó)有企業(yè)在我國(guó)國(guó)民經(jīng)濟(jì)的關(guān)鍵領(lǐng)域和重要部門中處于支配地位,在確保國(guó)民經(jīng)濟(jì)持續(xù)、快速、健康發(fā)展方面發(fā)揮著重大作用,在科技進(jìn)步、國(guó)防建設(shè)、民生改善等方面做出了巨大貢獻(xiàn)。黨的十八大以來(lái),中央針對(duì)我國(guó)國(guó)有企業(yè)出臺(tái)了一系列改革舉措,國(guó)有企業(yè)面臨的運(yùn)營(yíng)環(huán)境將發(fā)生重大變化,亟需發(fā)揮管理會(huì)計(jì)在提升企業(yè)價(jià)值中的作用。在此背景下,文章結(jié)合國(guó)內(nèi)外管理會(huì)計(jì)領(lǐng)域2014年以來(lái)取得的重大進(jìn)展,闡述了我國(guó)國(guó)有企業(yè)管理會(huì)計(jì)能力的基本概念,分析了我國(guó)國(guó)有企業(yè)管理會(huì)計(jì)能力的現(xiàn)狀,并提出了提升國(guó)有企業(yè)管理會(huì)計(jì)能力的對(duì)策。
[Abstract]:State-owned enterprises play a dominant role in the key areas and important departments of our national economy, play an important role in ensuring the sustained, rapid and healthy development of the national economy, and play an important role in the progress of science and technology and the construction of national defense. Since the 18 National Congress of the Party, the Central Committee has introduced a series of reform measures aimed at state-owned enterprises in China. The operating environment faced by state-owned enterprises will undergo major changes. It is urgent to give full play to the role of management accounting in enhancing the value of enterprises. Under this background, this paper expounds the basic concept of management accounting ability of state-owned enterprises in China, combining with the great progress made in the field of management accounting at home and abroad since 2014. This paper analyzes on the present situation of the management accounting ability of the state-owned enterprises in China, and puts forward the countermeasures to enhance the management accounting ability of the state-owned enterprises.
【作者單位】: 長(zhǎng)城金橋金融咨詢有限公司;
【分類號(hào)】:F234.3
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