侯延书

摘要：现代管理会计已从传统单一的会计系统中分离出来，成为一门综合多种学科的边缘学科。它作为现代会计的一个分支，是现代企业管理的重要工具。管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等。随着经济的发展，以民营、私营和个体工商户为主的中小企业，已经成为促进中国经济持续快速健康发展的重要力量。企业管理发展的趋势是会计工作的重点由过去单纯的“资产计价，确定收益”向“目标与控制”管理转化，现代市场经济条件下，激烈的市场竞争要求企业会计转变职能，及时反映管理所需要的事前、事中的财务信息。随着我国加入世界贸易组织，中小企业将面临更为激烈的市场竞争。激烈的市场竞争要求企业会计转变职能，及时反映管理所需要的事前、事中的财务信息。这些决定了中小企业应用管理会计具有重要的战略地位。

关键词：应用管理；制度完善；会计制度；中小企业；

Abstract: The modern management accounting has separated from the traditional single accounting system, and become a edge discipline that integrates multiple subjects. As a branch of modern accounting, it is the important tool of modern enterprise management and includs decision analysis, budgeting, cost analysis and the implementation of responsibility accounting, etc. With the development of the economy, the small and medium-sized enterprises with the main forms of private and individual have become the important strength to promote the sustained, rapid and sound development of the China''s economy. The work stress of accounting transforming from the past simply "asset valuation, determine the income" to "target and control" management will be the development trend of the enterprise management. Under the modern market economy condition, the fierce market competition requires the enterprise accounting changing its functions, and reflecting the financial information needed by management in advance and during the process. Along with China''s accession to the world trade organization, the small and medium-sized enterprises will be faced with more intense market competition. And it requires enterprise accounting changing, which decided the accounting application management has an important strategic position in small and medium-sized enterprises.

Keywords: application management; system perfected; accounting system; small and medium-sized enterprises

中图分类号: F234.3文献标识码：A文章编号：

一、中小企业管理会计应用的现状

就目前状况看，管理会计在我国企业中的应用其效果还不很令人乐观。其主要问题在于：

（一）理论研究不够。管理会计是一门新兴科学，我国会计界对它的研究尚未形成一套完整严密的基本理论体系和方法体系，仍停留在简单方法的介绍方面，忽视理论系统研究，缺乏对实用性、功能性和可操作性的追求。

（二）实际应用效果不太明显。由于理论体系尚未形成，实际运用起来也是有选择性的。……