Research on Modern Enterprise Management Accounting Development Trend and the Influences on Promoting the Enterprise

摘要

In this paper, we conduct basic research on the modern enterprise management accounting development trend and the influences on promoting the enterprise. Management accounting subject refers to the management accounting as the services of a particular unit. Because of the management accounting mainly provides the useful decision information to the internal management of internal accounting need not follow generally accepted accounting standards, thus main body of management accounting can is administrative. Depending on the enterprise internal management needs, the subject of the management accounting can be throughout the enterprise, also can be unit of enterprise interior various levels of responsibility. Management accounting mainly through a series of special methods using financial accounting information and other relevant data sorting, calculation, comparison and analysis, which can make the enterprise management personnel at all levels of all economic activity in the daily planning and control, and to help business leaders to make the whole set of the information processing system of decisions. Our research conducts detailed and in-depth analysis on the related issues that serves as the novel paradigm.