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管理会计是以提高经济效益为最终目的的会计信息处理系统,它是会计学科的重要分支。管理会计对于提高企业经营决策的能力和促进我国经济的发展具有重要意义。管理会计的中国特色是管理... 管理会计是以提高经济效益为最终目的的会计信息处理系统,它是会计学科的重要分支。管理会计对于提高企业经营决策的能力和促进我国经济的发展具有重要意义。管理会计的中国特色是管理会计与我国国情的统一,建设有中国特色的管理会计体系是我国会计工作者一直追求的目标。它对改善企业经营管理、加强企业竞争力、促进增收节支、提高企业经济效益有重要的作用。所以无论从理论角度还是从实践上来看,开拓、研究并发展具有中国特色管理会计理论体系具有重大意义。 展开
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管理会计是以提高经济效益为最终目的的会计信息处理系统,它是会计学科的重要分支。
Management Accounting is a accounting information handling system aimed to ultimately improve economic efficiency. It's a branch of the science of accounting.

管理会计对于提高企业经营决策的能力和促进我国经济的发展具有重要意义。
Management Accounting has significant meaning to improve business management decision making capabilities and promote the development of our national economy.

管理会计的中国特色是管理会计与我国国情的统一,建设有中国特色的管理会计体系是我国会计工作者一直追求的目标。
The Chinese characteristics in Management Accounting is that it integrates our national conditions and it is the goal Chinese accounting specialists have been pursuing for years to build a management accounting system with Chinese styles.

它对改善企业经营管理、加强企业竞争力、促进增收节支、提高企业经济效益有重要的作用。
It will play key roles in improving business operational management, business competition, cost cutting and profit increase, as well as in business economic efficiency.

所以无论从理论角度还是从实践上来看,开拓、研究并发展具有中国特色管理会计理论体系具有重大意义。
Therefore, whether it's from the theoretical or practical standpoint of view, develop, research and create a management accounting system with Chinese characteristics is of great importance.
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Management accounting is to improve economic efficiency as the final purpose of accounting information processing system, it is an important branch of accounting discipline. Management accounting for improving enterprise management decision-making ability and promote the economic development of our country has important significance. Management accounting is with Chinese characteristics, management accounting in China, the unity of the construction with Chinese characteristics in accounting, management accounting system is the worker has the pursuit of the goal. It is to improve the enterprise management, strengthen the competitiveness of enterprises, promote the supply, improve the enterprise economic benefits have important role. So no matter from a theoretical perspective from practice, develop, research and development with Chinese characteristics, management accounting system is of great significance.
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Management Accounting is the ultimate goal of improving economic efficiency of the accounting for the information processing system, which is an important branch of accounting disciplines. Management Accounting for improving decision-making capacity of enterprises and the promotion of China's economic development is important. Management Accounting Management Accounting with Chinese characteristics is the condition of our country and the unity with Chinese characteristics is the management accounting system of accounting work in China has been pursuing. To improve the management of its business, strengthening the competitiveness of enterprises, promoting increase revenue and reduce expenditure and improve the economic efficiency of enterprises have an important role. Therefore, from a theoretical point of view or whether in practice, the development, research and development with Chinese characteristics, the theoretical system of management accounting is of great significance.
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Management accounting is take raises the economic efficiency as the final goal accounting information processing system, it is accountant the discipline important branch. Management accounting regarding enhances the enterprise operating decisions ability and promotes our country economy development to have the important meaning. Management accounting's Chinese characteristic is management accounting and our country national condition unification, constructs has Chinese characteristic management accounting the system is the goal which our country accountant has pursued. It to improves the enterprise management and operation, to strengthen the enterprise competitive power, the promotion to increase income and reduce expenses, to raise the business economic benefit to have the vital role. Regardless of therefore from practices from the theory angle looked, the development, studies and develops has Chinese characteristic management accounting the system info to have the great significance.
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Quản lý Kế toán là mục tiêu tối hậu của việc nâng cao hiệu quả kinh tế của các kế toán cho các hệ thống xử lý thông tin, mà quan trọng là một chi nhánh của môn kế toán. Quản lý kế toán cho việc ra quyết định nâng cao năng lực của các doanh nghiệp và việc phát triển kinh tế của Trung Quốc là rất quan trọng. Quản lý Kế toán Quản lý Kế toán Tiếng Trung Quốc với đặc điểm là các điều kiện của đất nước và đoàn kết với các đặc điểm của Tiếng Trung Quốc là kế toán quản lý hệ thống kế toán làm việc tại Trung Quốc đã theo đuổi. Để cải thiện việc quản lý kinh doanh của mình, tăng cường tính cạnh tranh của các doanh nghiệp, thúc đẩy tăng thu nhập và giảm chi tiêu, nâng cao hiệu quả kinh tế của các doanh nghiệp có một vai trò quan trọng. Vì vậy, từ một điểm trên lý thuyết hay dù trong thực tế, sự phát triển, nghiên cứu và phát triển Tiếng Trung Quốc với đặc điểm, các lý thuyết hệ thống quản lý kế toán rất quan trọng.
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