Application Research On Management Accounting Report System Of X Construction Enterprise

With the slow growth of China's economy and the urgent need of economic transformation and upgrading,economic management is becoming more and more important,which makes management accounting more extensive and thorough.Especially in building enterprises,such as planning,forecasting,decision making,control,evaluation and other management activities,the figure of management accounting is everywhere.For construction enterprises,improving enterprise performance not only needs to innovate production technology,but also needs decision-making level.Compared with the traditional accounting,management accounting for enterprise managers and other information users to provide more quality information,this information would help them make more conducive to the decision-making of the enterprise,which is the main reason of management accounting can be widely used in the construction enterprises.However,there are some problems in the application of the management accounting report in China's construction industry,and there is no perfect management accounting report system.In order to better standardize the application of management accounting report,in October 2017,the Ministry of Finance formulated the "management accounting application guideline 801 st,enterprise management accounting report"(hereinafter referred to as "reporting guidelines"),which made specific guidance for building management accounting reporting system.Construction industry is a labor-intensive industry.The industry has many characteristics,such as large scale,various sectors,and numerous internal management defects.Through the long-term internship in Guizhou province's X construction enterprise,combined with the report guidance and the actual situation of the enterprise,the author finds that the enterprise has the management accounting reporting system,but there are still some problems to be improved in its application.In recent years,domestic scholars have gradually realized the importance of management accounting,and put forward insights for management accounting in China.However,there are not many researches on single industry,so there is a little guidance for building enterprises to improve management accounting reporting system.This paper sort out and study the domestic and international management accounting report system,and the X construction enterprise as an example,discuss how to combine the reporting guidelines and the actual situation of enterprises to improve the management accounting report system of construction enterprises,puts forward some measures to improve the existing problems,through the improvement of management accounting report to improve the level of corporate decision-making,to explore how to better make management accounting report service in the construction enterprise decision-makers,to provide advice and reference for the construction enterprise to improve the management accounting report.