摘要
首先对供给侧改革做基本概述,并通过价值增值、管控体系、信息支撑系统及企业文化四个维度,论述了供给侧改革对管理会计所带来的重要影响,进而为更好地促进企业的发展,分别从基于整体实现生态型管理会计、提高管理会计在企业中的价值、强化管理会计在实践中的创新三方面,提出优化管理会计创新发展的有效路径,以此,促使企业的管理与国家发展目标保持一致,为社会经济建设作出积极贡献。
This paper makes a basic overview on supply-side reform, and discusses its important influences on management accounting in terms of value added, control system, information support system and enterprise culture. In order to better promote the development of the enterprise, this paper puts forward the effective path of optimizing the innovative development of management accounting from the three aspects： to realize ecological management accounting on the whole, to improve its value in the enterprise, and to strengthen its innovation in practice. The study aims at keeping the enterprise management consistent with the national development goals and making positive contribution to the economic development of the society.
作者
田维维
Tian Weiwei(Anhui Vocational College of International Business, Hefei 231131, Chin)
出处
《黑河学院学报》
2018年第2期71-72,共2页
Journal of Heihe University
基金
安徽省教育厅质量工程项目"会计特色专业"(2014tszy077)
安徽省人文社科重点项目"产业经济R&D溢出效应的测度与评价"(SK2014A200)
关键词
供给侧改革
管理会计
影响
创新路径
supply-side reform
management accounting
influences
innovative path
