1、 1 毕业论文毕业论文 题目：题目：企业管理企业管理会计会计工作中存在的问题工作中存在的问题 及解决对策及解决对策 2 【摘【摘 要】要】 管理会计在我国推行已近三十年， 取得了一定的成效， 但其实际应用状况却 不甚理想。总的看来，管理会计的实际应用大体上存在着以下几个主要问题。一 是管理会计具有较大的局限性；二是缺乏一套严密而又行之有效的理论；三是实 务界缺乏对管理会计的重视和系统应用；四是缺乏职业化的管理会计师队伍。其 改进对策是： 一是加强管理会计基本理论研究， 为管理会计奠定坚实的理论基础； 二是研究必须理论联系实际，要紧密结合我国国情，建立一套具有中国特色的管 理会计体系；三是管理会
2、计将把与财务管理、成本会计教材中内容重复交叉的部 分进行适当删减，将应用性较强的作业成本法等内容纳入管理会计，突出管理会 计的特点；四是及时总结经验，广泛开展“案例研究”，不断完善和发展管理会 计理论与实践；五是提高企业领导者的科学文化素质，并把懂管理会计作为企业 领导者必须具备的条件之一；六是大力开发管理会计软件，使管理会计逐步向电 算化方向发展。 关键词关键词：管理会计 应用 问题 对策 3 【Abstract】 Management accounting in China has carried out for almost three years and made some achie
3、vements, but its practical application was not ideal. Overall, there are several major problems in application of management accounting. First, management accounting has great limitations; Second, it is lack of a rigorous and successful theory; Third, the practitioners pay little attention on manage
4、ment accounting and systems applications; Fourth, the experience of management accounting application systems and upgrade them urgently; Fifth, it is lack of professional management accountants team. The improved response is strengthening a basic theory to establish a strong theoretical foundation;
5、Second, we must put the integrate theory in practice and our countrys conditions, establish a set of management accounting system; Third , is to manage the account and will be the financial management, cost accounting textbook content overlapping part of the proper cut, the application of a strong c
6、osting and other elements into management accounting, management accounting prominent features; Fourth, We should sum up experience in time and carry out “case study“ extensively, and improve and develop the management accounting theory and practice constantly; Fifth, business leaders should improve their scientific and cultural qualities, and he or she must know the managerial accounting ; Sixth, we should develop the management accounting software, so that the management accounting can re
