摘要
近年来,物流企业在国内市场的发展态势良好,市场规模持续扩大,越来越多的物流企业都在寻求高质量发展。研究发现,管理会计的完善在物流企业高质量发展工作中发挥着举足轻重的作用。同时,基于管理会计在我国物流企业存在着信息化建设滞后、业务流程不规范、管理会计专业人才欠缺等问题,物流企业要想实现高质量发展,就必须在管理会计的视域下进行改进,从提升信息化建设水平、提高业务流程规范化水平、建立健全企业间信息共享机制等方面进行改革和创新。对此,文章就管理会计的物流企业高质量发展展开研究。
In recent years,the development trend of logistics enterprises in the domestic market is good and the market scale continues to expand,more and more logistics enterprises seek high-quality development.It is found that the perfection of management accounting plays an important role in the high-quality development of logistics enterprises.At the same time,based on management accounting,logistics enterprises in China also have some problems,such as lagging information construction,irregular business processes and lack of management accounting professionals.In order to achieve high-quality development,logistics enterprises need to improve under the vision of management accounting,and carry out reform and innovation from the aspects of improving the level of informatization construction,improving the standardization level of business processes,and establishing and improving the information sharing mechanism among enterprises.Therefore,this paper studies the high-quality development of logistics enterprises based on management accounting.
作者
周洲
ZHOU Zhou(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流科技》
2023年第8期50-52,56,共4页
Logistics Sci-Tech
基金
国家社会科学基金一般项目“转型经济、企业家社会资本与企业危机管理研究”(17BGL021)。
关键词
管理会计
物流企业
高质量发展
management accounting
logistics enterprises
high-quality development
