The Study Of Management Accounting In The Status Quo And Development Of Our Enterprise Applications

The present-day china has been undergoing a crucial moment for tremendous reform, development and creation,especially in its economic area. The Third Plenary Session of the 14th Central committee of the communist Party of China proposed establishing secialist market economy and consummating modern enterprise system. However, the current enterprise system, with state-owned enteprises as its main body, is not easy to be innovated, one of the typical charateristics of the modern enterprise system is its scientific management. Nevertheless it's generally admitted that enterprises in china are often badly administered.Information runs through the whole management precess. In order to achieve scientific management, all enterprises shoulk establish a vigorous information system of self-accommodation. The information system of enterprise management is, in essence, a system dominated by elonomic information. Then where do these messages come from? Certainly they can be obtained in many ways, whereas the most important ones depend on the administration of accounting functions. Accounting is an economic information system which provides mainly financial messages. It plays an important role in contemporary economic management and therefore, sicntific management must rely on accounting information. What's more, management accounting, a mixture of modernized management and accounting, diretly gives service to management.From the above statement three points of view can be drawn, according to which the thesis develops. Fistly, scientific management is a basic feature of modern enterprise system. To develop the econemy, to establish the system, managemet must go ahead. Secondly, accounting, especially managemet accounting, is essentially a sub-system of management information system. It helps to promote scientific management. The more developed the economy, the more inportant the accounting; the more advanced the management, the more significant the management accounting. Thirdly a blood relationshipoccurs between management and accounting, while management and management accounting, Thirdly, a blood relationship eccurs between management and accounting, while management and management accounting are even more intimate.Management accounting, a new and rising accounting subject, is a constituent part of the management science. It forms and develops together with the emergence of variou management theories in western countries, together with the advancement of science and technology, and with the improvement of the level of modernized management. To raise the managemest level and econemic benefits in Chinese enterprises, it is significant to strengthen the application of management accounting. Because in the field of management allounting those advanced countries have always been in the lead for their researches and applications, the auther thinks it is necessary to review the nearly one-hundred-year evolution history of management accounting there and meanwhile to have a look at its status quo. By doing this ,we can not only know its origin and development so as to know the present but also draw on the experience of those western countries, critically assimilate them ,and thus make foreign things serve china.Today, enterprises in china have been experiencing an unprecedented pressure of market competition. They are now facing many realistic problems. If use want those enterprises to exist and develop, we must give full play to management accounting , better their internal management, and promote scientific management. It has been almost twenty years since management accoucnting was firstly introduced to china. Then what's its present situation? What are the successes and failures and what are their causes? How to reinforce the application of management accounting in practice?'"These are all problems in Chinese enterprises waiting to be systimatically researched on , which in this thesis, will be elaborated one by one.Accounting is always applied to a certain environment. It is inevitably not only influenced...