關(guān)于南京市企業(yè)管理會(huì)計(jì)實(shí)施現(xiàn)狀的問(wèn)卷調(diào)查及建議
本文選題:企業(yè)管理會(huì)計(jì) + 應(yīng)用管理會(huì)計(jì); 參考:《財(cái)務(wù)與會(huì)計(jì)》2017年06期
【摘要】:正將企業(yè)應(yīng)用管理會(huì)計(jì)的經(jīng)驗(yàn)加以總結(jié)和提升,形成我國(guó)的管理會(huì)計(jì)理論和方法體系,是適應(yīng)企業(yè)經(jīng)營(yíng)機(jī)制轉(zhuǎn)變的需要。筆者所在的課題組于2015年以調(diào)查問(wèn)卷或座談的方式對(duì)南京市142家企業(yè)的管理會(huì)計(jì)應(yīng)用現(xiàn)狀進(jìn)行了調(diào)研,在對(duì)調(diào)研情況進(jìn)行詳細(xì)分析的基礎(chǔ)上,提出企業(yè)應(yīng)用管理會(huì)計(jì)的措施與建議。一、企業(yè)管理會(huì)計(jì)實(shí)施情況分析通過(guò)對(duì)南京市多個(gè)領(lǐng)域企業(yè)的調(diào)查發(fā)現(xiàn):企業(yè)管理會(huì)計(jì)活動(dòng)主要由財(cái)務(wù)部門(mén)負(fù)責(zé),管理會(huì)計(jì)相關(guān)知識(shí)及后續(xù)提高
[Abstract]:The experience of applying management accounting in enterprises is being summed up and promoted to form the theory and method system of management accounting in our country. It is necessary to adapt to the change of management mechanism of enterprises. In 2015, the author's research group investigated the current situation of 142 enterprises' management accounting application in Nanjing by means of questionnaire or discussion, and based on the detailed analysis of the research situation, The measures and suggestions of applying management accounting to enterprises are put forward. 1. Analysis of the implementation of Enterprise Management Accounting through the investigation of enterprises in many fields in Nanjing, it is found that the accounting activities of enterprises are mainly the responsibility of the financial department, and the related knowledge of management accounting is improved in the future.
【作者單位】: 金陵科技學(xué)院商學(xué)院;
【基金】:" target="_blank">江蘇會(huì)計(jì)品牌專(zhuān)業(yè)資助項(xiàng)目“江蘇高校品牌專(zhuān)業(yè)建設(shè)工程資助項(xiàng)目”<PPZY2015A073> " target="_blank"> 江蘇省社科應(yīng)用研究精品工程課題“供給側(cè)改革下江蘇小微企業(yè)發(fā)展環(huán)境構(gòu)建研究”<16SYB-048> " target="_blank"> 江蘇省高等教育學(xué)會(huì)重點(diǎn)調(diào)研課題<16ZD009> %E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank"> 江寧區(qū)科技局重點(diǎn)項(xiàng)目<2016E10>的資助
【分類(lèi)號(hào)】:F234.3
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本文編號(hào):1894368
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