作　　者： (刘爱东）; (同榛）; (张昭焕）; (陈巧）;

机构地区： 中南大学商学院,湖南长沙410083

出　　处： 《山东财经大学学报》 2017年第4期1-10,共10页

摘　　要： 《关于全面推进管理会计体系建设的指导意见》(下文简称《指导意见》)指出,各企事业单位应积极推进管理会计体系建设,提升单位管理水平。因此,对企事业单位管理会计的应用现状进行调查与分析有着重要的实际意义。针对企事业单位管理会计应用情况、管理会计应用中存在的问题与影响因素、各单位学习落实财政部《指导意见》情况等内容进行问卷设计,选取长沙市十几家有代表性的企事业单位为样本进行实地调研,共收回有效问卷365份,并在此基础上进行了统计分析。结果表明,企事业单位对管理会计的应用已取得一定成效,但对管理会计方法与工具的理解与应用尚有待提高,仍须切实提高管理会计人员素质,加强单位管理会计信息化建设,进而推进企事业单位管理会计体系建设。 Guiding Opinions on Comprehensively Promoting the Construction of Management Accounting System （hereafter referred to as Guiding Opinions） points out that all enterprises and institutions should actively promote the construction of management accounting system so as to upgrade unit management level, and therefore it is of practical significance to investigate and analyze the application status of management accounting in enterprises and institutions. Based on the management accounting application in ente accounting application and their influencing factors, an rp d rises and institutions, the problems existing in management the study and implementation situations of Guiding Opinions, a questionnaire is designed and a field investigation is conducted by selecting as samples a dozen of representa- tive enterprises and institutions. A total of 365 valid questionnaires are returned, based on which a statistical analysis is conducted. The results show that the enterprises and institutions have achieved certain results in management accounting application, but the understanding and application of management accounting methods and tools need to be improved; therefore, the quality of managerial accounting personnel should be effectively improved while the informatization construction of unit management accounting should be strengthened so as to promote the management accounting system construction of enterprises and institutions

关 键 词： 企事业单位 管理会计 应用现状 问卷调查 体系建设启示