摘 要
随着经济全球化和市场竞争加剧，中小企业在国民经济发展中扮演着日益重要的角色。然而，由于资源有限、管理基础薄弱等原因，中小企业在管理会计应用方面面临诸多挑战。本研究旨在探讨管理会计在中小企业中的应用现状与对策，通过问卷调查、实地访谈及案例分析等方法，对不同行业、规模的中小企业进行系统调研。研究发现，中小企业在管理会计应用上存在认知不足、人才匮乏、信息化水平低等问题，导致其难以充分发挥管理会计的价值创造功能。针对上述问题，本文提出加强管理会计人才培养、完善内部管理制度、提高信息化建设水平等对策建议。
关键词：管理会计应用 中小企业 人才培养
Abstract
With economic globalization and market competition, SMEs play an increasingly important role in the development of national economy. However, due to the limited resources, weak management foundation and other reasons, smes face many challenges in the application of management accounting. The purpose of this study is to explore the application status and countermeasures of management accounting in small and medium-sized enterprises, and to conduct a systematic survey on small and medium-sized enterprises of different industries and scales through questionnaire survey, field interview and case analysis. It is found that small and medium-sized enterprises have the problems of lack of cognition, lack of talents and low level of information in the application of management accounting, which leads to its difficult to give full play to the value creation function of management accounting. In view of the above problems, this paper puts forward to strengthen the training of management accounting personnel, improve the internal management system, improve the level of information construction.
Keyword:Management Accounting Application Small And Medium-Sized Enterprises Talent Cultivation
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2中小企业管理会计应用现状 2
2.1应用环境分析 2
2.2主要应用领域 3
2.3存在的问题剖析 3
3影响管理会计应用的因素 4
3.1内部因素分析 4
3.2外部因素分析 4
3.3因素间相互关系 5
4促进管理会计应用的对策 5
4.1完善内部机制 5
4.2加强人才培养 6
4.3推动政策支持 7
结论 7
参考文献 9
致谢 10
