作　　者： ; ; (董美娟）;

机构地区： 陕西省武功县信用社712200

出　　处： 《西北农林科技大学学报（社会科学版）》 2007年第4期112-115,共4页

摘　　要： 管理会计作为一种管理工具(尤其是在资金使用、成本控制和预算决策等方面),从20世纪70年代末引入中国后,得到了一定的实践。但从整体上看,其应用水平还很低:应用面很窄、应用度很浅、理论知识应用不够广泛,知识之间联系分散等,其原因有三个方面:从外部环境看,管理会计理论落后于经济发展的需要以及良好的社会环境的缺乏等是其重要原因;从企业内部看,决策者对管理会计不够重视和会计人员管理会计的理论修养和实践技能不高;从管理会计本身来看,该学科建设及其理论研究还很落后,尚未形成适应我国经济发展客观需要的完善的管理会计信息系统。最后,提出了相应的对策措施。 Management accounting, as a kind of management tool （ in particular in aspect on fund use, cost control and budget decision-making）, was introduced into China in late 1970s and has gotten a certain practice. But looked from the whole,its application level is still very low：very narrow using-surface, very shallow application,insufficient theory knowledge application, disperser relates between the knowledge and so on. Its reason has three aspects. Viewed from the external environment, felling behind the developing of economy management on accounting theory and the lack of good social environment are the most important reasons. From the enterprise interior, the policy-makers don＇t attach enough importance to management accounting and the personnel＇s management accounting theory tutelage and the practice skill is not high for the accountant. While the management accounting itself is very backward in the disci- pline construction and fundamental research having not yet formed a perfect information system for management accounting adapted to China＇s economic development. Finally, the corresponding countermeasures measures are proposed.

关 键 词： 管理会计 外部环境 内部环境 学科建设 信息系统

领　　域： [经济管理] [经济管理]