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东北财经大学津桥商学院本科毕业论文浅析管理会计在企业运用中的现状和措施作者系别财会系专业年级学号指导教师答辩日期成绩内容摘要我们必须承认，在现代市场经济体制中，经济与会计的关系越来越密切，企业作为市场经济的主体，管理会计在企业内部计量中的应用对企业的发展变得越来越重要，现代经济的变化不仅对管理会计的产生起到了积极的作用，而且还不断地提出新的要求，促进了管理会计的发展。但是，目前我国现代市场经济体制发展还不够完善，经济体制与企业管理水平还不够高，管理会计在现代企业经营管理中的应用仍然存在一定的问题，只有解决了这些问题，企业和管理会计的发展才能获得双赢的局面。本文一共分为四个部分。第一部分介绍了什么是管理会计以及现代企业实行管理会计的重要意义，为什么要实行管理会计，从4点进行了论述；第二部分阐述了管理会计在现代企业中运行的现状，主要从管理会计的理论体系、方法、观念要求和专业团队这几方面进行了论述；第三部分对管理会计的现状的形成原因进行了深入地分析和思考；第四部分论述了健全我国企业管理会计的措施，对当前管理会计在国内企业中存在的问题提出了解决的措施，从而促进企业及现代市场经济的发展。关键词：管理会计，运用现状，原因，措施AbstractWemustadmitthat,inthemodemmarketeconomysystem,therelationshipbetweeneconomicandaccountingoftheincreasinglyclose,enterprisesasthemainbodyofthemarkereconomy,thedevelopmentoftheapplicationofmanagementaccountingintheenterpriseintemalmeasurementofenterprisesbecomesmoreandmoreimportant,changeofmoderneconomynotonlyforthemanagementaccountinghasplayedapositiverole,butalsocontinuouslyputforwardnewrequirements,andpromotethedevelopmentofmanagementaccounting.However,thecurrentdevelopmentofChina'smodernmarketeconomicsystemisstillnotperfect,economicsystemandenterprisemanagementlevelisnothighenough,therearestillsomeproblemsintheapplicationofmanagementaccountinginmanagementofmodernenterprises,onlybysolvingtheseproblems,enterprisesandmanagementaccounting'sdevelopmentcanbeawin-winsituation.Thispaperisdividedintofourparts.Thefirstpartintroduceswhatisthesignificanceoftheimplementationofmodernenterprisemanagementaccountingandmanagementaccounting,whyshouldtheimplementationofmanagementaccounting,discussedfrom4points;thesecondpartintroducesthecurrentsituationofmanagementaccountinginmodernenterprises,mainlyfromthetheoreticalsystem,managementaccountingmethod,conceptandprofessionalteaminrecentaspectsarediscussed;thethirdpartthroughtheanalysisandthinkingofreasontocausethecurrentsituationonmanagementaccounting;thefourthpartdiscussestheperfectenterprisemanagementaccountinginourcountrymeasures,measurestosolvethecurrentmanagementaccountingindomesticenterprisesintheproblemsareputforward,soastopromotethedevelopmentofenterprisesandmodernmarketeconomy.Keywords:ManagementaccountingTheuseofthestatusquoCausesMeasures目录一、企业实行管理会计的意义····················································································1（一）应用管理会计是企业发展的必然要求····························································1（二）管理会计为企业经营决策提供第一手信息······················································1（三）管理会计为企业降低成本，给企业带来持续利润空间·······································1（四）管理会计是控制经济活动正常进行的保证······················································1（五）管理会计为考核评价业绩提供必要的依据······················································2二、管理会计在企业运用中的现状··············································································2（一）尚未形成一套较为科学的管理会计理论体系···················································2（二）管理会计的方法在实务中的运用具有较大的局限性··········································2（三）观念陈旧，不适应现代管理的要求·······························································2（四）缺乏专业化的管理会计团队········································································2三、管理会计在企业运用中存在问题的原因··································································3（一）管理会计缺乏坚实的理论基础·····································································3（二）管理会计的理论与实际情况不相符·······························································3（三）没有充分发挥管理会计的作用·····································································3（四）管理人员的管理会计意识不强·····································································4（五）管理会计人员的综合能力弱········································································4四、健全我国企业管理会计的措施··············································································4（一）创造适合我国企业特色的管理会计体系·························································4（二）改变传统观念，强化企业领导者的管理会计意识·············································5（三）提高管理会计人员的综合能力·····································································5（四）结合实际情况，理论联系实际·····································································5（五）建立以计算机为中心的信息处理体系····························································5五、结论···············································································································6参考文献···············································································································61浅析管理会计在企业运用中的现状和措施所谓狭义的管理会计，又称微观管理会计，是指在当代市场经济条件下，以强化企业内部经营管理，实现最佳经济效益为最终目的，以现代企业经营活动及其价值表现为对象，通过对财务等信息的深加工和再利用，实现对经济过程的预测、决策、规划、控制、责任考核评价等职能的一个会计分支。管理会计主要包括预测经济前景、参与经济决策、规划经营目标、控制经济过程和考核评价经营业绩五方面职能。当今企业生产经营是以提高经济效益为最终目标的，企业要提高经济效益，就要加强企业的管理会计发展。随着市场经济的发展和竞争程度的不断加剧，要求现代企业加强内部经营管理，通过运用财务会计、统计等其他专业方法，对有关资料进行收集、整理、对比和分析合理地计划和有效的控制经济过程所需要的信息，分析过去、控制现在、规划未来，实现利润最大化这一企业经营的最终目标。一、企业实行管理会计的意义（一）应用管理会计是企业发展的必然要求世界经济进入第二次世界大战后发展的新时期以来，技术革命的浪潮日益高涨，迅速推动社会生产力的进步，使得全球市场经营环境瞬息万变，传统营销手段失灵，竞争越来越激烈。在这种情况下，管理会计适应了现代经济管理的要求，能够把过去以生产为中心的生产型管理模式调整转变为以开发市场、调动各方面积极性和取得最大可能经济效益为中心的经营决策型管理模式，实现市场经济条件下的良性循环，连接着管理层和各个部门，利用科学的方法对财务信息等进行深加工和再利用，控制信息的上传下达，确保信息使用者了解报表的信息和目的，针对企业本身协助决策者制定最终目标和战略措施，降低企业风险，促进企业稳固发展，在激烈的竞争中立于不败之地。（二）管理会计为企业经营决策提供第一手信息管理会计采用多种计量单位，不仅充分占有和处理相关企业内