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据统计,2010年10月,中国工业和信息化部在“2010中国(陕西)非公有制经济发展论坛”上表示,中小企业总数已占全国企业总数的99%以上,创造的最终产品和服务价值相当于国内生产总值的60%左右,提供了全国80%的城镇就业岗位,其税收构成国家税收总额的50%左右。管理会计作为一种能够实现对企业经济活动过程的预测、决策规划,控制与责任考评等职能的管理活动,对企业的内部经营管理有着重要影响。就目前而言,管理会计已经为多数中小企业的日常管理所应用,深入其应用和推广是有坚实的基础的,但也存在一系列的瓶颈。
According to statistics, in October 2010, the Ministry of Industry and Information Technology of China stated at the 2010 China (Shaanxi) Non-public Economic Development Forum that the total number of SMEs has accounted for over 99% of the total number of enterprises in the country and that the final product and The service value is equivalent to about 60% of the gross domestic product, providing 80% of urban employment in the country and its tax revenue accounts for about 50% of the total national tax revenue. As a kind of management activity that can realize the forecast, decision-making planning, control and responsibility appraisal to the process of economic activity, management accounting has an important influence on the internal operation and management of an enterprise. For the time being, management accounting has been applied to the daily management of most SMEs. Its application and promotion have a solid foundation, but there are also a series of bottlenecks.