牛牛游戏厅安卓,{原始关键词}

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                          当前位置: 代写一篇论文多少钱 > 会计论文 > 供给侧改革下管理会计的特点与创新策略

                          供给侧改革下管理会计的特点与创新策略

                          时间:2020-04-16 17:28作者:李惠
                          本文导读:这是一篇关于供给侧改革下管理会计的特点与创新策略的文章,供给侧结构性改革,主要是通过供给端的改革,淘汰高耗能、有效化解过剩产能,发掘新的利润增长点。既要降低企业资产负债率,提升资本结构,又要降低企业成本,盘活存量资产,不断优化产业结构,实现产业转型升级。

                            摘    要: 供给侧改革旨在调整企业产业结构,提高资金使用效率,优化资本结构,使要素实现最优配置。在供给侧改革的大趋势下,对管理会计提出了一系列的挑战。为适应供给侧结构性改革,本文深入分析了对管理会计的要求及影响,进一步提出了管理会计的有关创新策略,为企业可持续稳定地增长提供有价值的支撑。

                            关键词:牛牛游戏厅安卓,{原始关键词} 供给侧结构性改革; 管理会计的影响; 创新研究;

                            GONGJICEJIEGOUXINGGAIGE,ZHUYAOSHITONGGUOGONGJIDUANDEGAIGE,TAOTAIGAOHAONENG、YOUXIAOHUAJIEGUOSHENGCHANNENG,FAJUEXINDELIRUNZENGZHANGDIAN。JIYAOJIANGDIQIYEZICHANFUZHAILV,TISHENGZIBENJIEGOU,YOUYAOJIANGDIQIYECHENGBEN,PANHUOCUNLIANGZICHAN,BUDUANYOUHUACHANYEJIEGOU,SHIXIANCHANYEZHUANXINGSHENGJI。SUIZHEWOGUOJINGJITIZHIZHUJIANBURU“XINCHANGTAI”,GONGJIDUANYUXUQIUDUANDEBUPINGHENGXIANXIANGYUELAIYUETUCHU,XUQIUDUANDEJIEGOUBUDUANSHENGJI,ZHUJIANXIANGGAOKEJI、GAOPINZHIKAOLONG。YIQIANYIKAO“SANJIAMACHE”DEGUANLIYIBUSHIYINGXINGSHIFAZHANDEXUQIU,XIANGYINGDIGUANLITIXIYEYAOBUDUANWANSHAN,ERGUANLIHUIJIZUOWEIWOGUOWEIGUANJINGJIDEJICHU,KEYIWEIGONGJICEGAIGETIGONGYOUJIAZHIDESHUJUZHICHENG,BANGZHUGUANLIZHEZUOCHUJINGZHUNDEJUECE。WOGUOZHENGFUYUELAIYUEZHONGSHIGUANLIHUIJITIXIDEJIANSHE,XIANHOUBANBULE《GUANLIHUIJIJIBENZHIYIN》JIXIANGGUANWENJIAN,GUANLIHUIJIZAIWOGUOZHUBUGUANGFANYINGYONG,BINGDUITUIDONGWOGUOQIYEGUANLIHUIJILILUN,YOUXIAODIYINGDUIGONGJICEGAIGEBEIJINGXIADEGONGJIYUXUQIUXIANGPIPEIDEFENGXIANGUANLIWENTIYICHENGWEIWOGUOHUIJIJIEDEREDIANKETIZHIYI。

                            1 、供给侧改革对管理会计的要求

                          牛牛游戏厅安卓,{原始关键词}   GUANLIHUIJISHIHUIJIXITONGZHONGDEFENZHIJIGOU,YOUYOUBIEYUCAIWUHUIJI。GUANLIHUIJICEZHONGSHIQIANDEYUCE,SHIZHONGDEKONGZHIYIJISHIHOUDEFENXIHEKAOHE,WEIQIYEJINXINGZUIYOUJUECE,GAISHANJINGYINGGUANLI,TIGAOQIYEDEYINGLINENGLI,BINGGENJUQIYEDEFAZHANXINGSHITIGONGGEFANGMIANDEXINXI,YOULIYUQIYEDEJINGYINGZHEZUOCHUGENGJIAZHUNQUEDIPANDUAN。YINCI,ZAIGONGJICEGAIGEBEIJINGXIA,DUIGUANLIHUIJITICHULEGENGGAODIYAOQIU。

                            1.1 、提高企业经济效益的要求

                          牛牛游戏厅安卓,{原始关键词}   GONGJICEGAIGEDEMUBIAOSHIGAIBIANGONGJIDUANYUXUQIUDUANBUPINGHENGBUPIPEIDEZHUANGKUANG,BUDUANDIAOZHENGCHANYEJIEGOU,TONGGUOQUCHANNENG,JIANSHAOWUXIAOGONGJI;JIANGDIKUCUN,TIGAOZIJINZHOUZHUANLV;QUGANGGAN,SHIDUJIANGDIZICHANFUZHAILV;JIANGCHENGBEN,TIGAOQIYEDEYINGLINENGLI。ERGUANLIHUIJIKEYIYOUXIAOSHIXIANZIYUANDEYOUHUAPEIZHI,TIGAOSHENGCHANXIAOLV,CUJINQIYEJINGJIXIAOYIJINYIBUTISHENG。

                            1.2 、为供给侧改革提供管理信息的要求

                            在企业经营发展中,需在原有计划目标的基础上,根据消费需求,产业转型升级,不断调整现有的发展模式。为更好地适应供给侧改革的需求,管理会计必须根据企业的发展形势提供各方面的信息,管理层所选择的适当的管理会计工具对现代企业的管理运营过程以及风险流程起着决定性作用。
                           

                          供给侧改革下管理会计的特点与创新策略
                           

                            1.3、 与企业战略深度融合的要求

                            GONGJICEGAIGEZHIYOUYUQIYEZHANLVEYOUJIJIEHE,GUANLIHUIJICAIYOUZHUYUZAIGONGJICEGAIGEZHONGDUIQIYEDEWEILAIFAZHANYOUKEXUEDIYUCE,BINGJIANLIWANSHANDEKONGZHIXITONG,TONGGUOQUANMIANYUSUANDEJINGYIHUAGUANLISHIXIANSHIQIAN、SHIZHONG、SHIHOUDEQUANGUOCHENGJIANKONG。

                            2 、供给侧改革对管理会计的影响

                            2.1、 供给侧改革影响管理会计控制系统

                          牛牛游戏厅安卓,{原始关键词}   GONGJICEGAIGEGUOCHENGZAIYIDINGCHENGDUSHANGCUISHENGLEHENDUOXINDESHANGYEMOSHI。XIAOFEIMOSHIZHUJIANCONGXIANSHANGXIANGXIANXIAYUXIANSHANGDEJIEHEZHUANYI,GEXINGHUAXIAOFEIXUQIUDIANFULECHUANTONGZHIZAOYEDESHENGCHANLUOJI。XINSHANGYEMOSHIHECHUANTONGDEMOSHIYOUZHEBENZHIDEQUBIE,ZHEIJIUYAOQIUGUANLIHUIJIKONGZHIXITONGBIXUBUDUANGENJUGONGJICEGAIGEXINZHENGCEDUIJIAZHIGUANLILINIANJINXINGZHONGXINSHULI。ZAIGONGJICEGAIGEDEXINXINGSHIXIA,GUANLIHUIJIKONGZHIXITONGYINGGAIJIAQIANGYOUHUACHANYEJIEGOU,ZHEYANYUGONGJIDUAN,DUIGUANLIHUIJIDEKONGZHIXITONGJINXINGZHONGXINDIAOZHENG,GENJUGONGJICEGAIGEDEXINGSHILAIPEIZHIXIANGGUANDEJIAZHILIAN,CONGERSHIXIANCHUANTONGLIANSHIJIAZHIGUANLIXIANGHULIANWANGJIAZHIGUANLIMOSHIZHUANBIAN。

                            2.2、 供给侧改革影响管理会计信息支持系统

                            CHUANTONGGONGZUOMOSHIZHONGDEGUANLIHUIJIXINXIZHUYAOTONGGUOCAIWUHUIJIHUODEQIYEYUNYINGGUOCHENGZHONGCHANSHENGDEXINXI。QUEFALINGHUOXING,ERQIEQIXIANGGUANXINGHEQIANKUIKONGZHIYEYANZHONGQUEFA,GUANLIHUIJIZHINENGZHENDUIQIYEYUNYINGZHONGYICHUXIANDEWENTIJINXINGMIBUCHULI。DANWANGWANGYOUYUCHULIBUJISHI,DAOZHIQIYEZAIJINGYINGZHONGBIRANCHANSHENGYIDINGDEJINGJISUNSHI。YINCI,WEILEGENGHAODISHIYINGSHICHANGYUFAZHANDEXUQIU,JIEHEQIYEFAZHANZHANLVEDUIGUANLIHUIJIJINXINGYUCE,GENJUGONGJICEGAIGEDEMUBIAO,BUDUANGAIJINGUANLIHUIJIZHONGXINXIZHICHIXITONGDEGONGNENGHEJIEGOU。GUANLIHUIJIXINXIZHICHIXITONGDUIGUANLIHUIJIJUYOUFEICHANGZHONGYAODEZUOYONG,XUYAOJIJISHOUJIHEGUANLIDALIANGSHUJU,DUIGUANLIHUIJIXINXITIXIJINXINGYOUHUASHENGJI,CUSHIGUANLIHUIJIZAIQIYEFAZHANGUOCHENGZHONGFAHUIZUIDADIGONGXIAO,CONGERTIGAOQIYEDESHENGCHANXIAOLV。

                            2.3、 供给侧改革影响管理会计价值增值

                          牛牛游戏厅安卓,{原始关键词}   GONGJICEGAIGEJICHUANTONGDEHUIJIGUANLILINIANDAILAILEHENDADICHONGJI。GAIGEKAIFANGSISHIDUONIANLAI,WOGUOJINGJIBAOCHIWENDINGDIKUAISUFAZHAN,XUDUOQIYEDEHEXINJISHURENGYIKAOJINKOU,ZHEIZAIHENDACHENGDUSHANGJIQIYEDAILAILEKONGZHIXINGFENGXIAN。YINCI,GUANLIHUIJIYINGJIEHEGONGJICEGAIGE,ZHUZHONGGONGJIDUANJIANSHE,GUANZHUCHENGBENGUANLI。GENJUBUTONGDEXIAOFEIXUQIU,BUDUANZENGQIANGQIYEDECHUANGXINJISHU,BINGBASHENGCHANCHUANGXINKEJIDEXINCHANPINZUOWEIFAZHANMUBIAO。CHONGFENDELIYONGRUJINGONGJICEJIEGOUGAIGEDESHIJI,ZHUANBIANQIYEDEGUANLIHUIJIJIAZHIZENGZHIDEFAZHANFANGSHI,BUDUANTISHENGGUANLIHUIJIDECHUANGXINNENGLI,SHIXIANQIYEGENGHAODEJIAZHIZENGZHI。JIANCHIYIXIAOFEIZHEJIAZHICHUANGZAOJINGYINGWEIDAOXIANG,SHIQIYEZIYUANPEIZHIZUIYOUHUA,GUANLIHUIJIJIAZHIZENGZHILINIANYEYINGSUIZHIGENGXIN,SHIQIZAICHUANGXINQIYEJIAZHIZHUDAODIWEIHEZUOYONGZHONGCHUANGZAOJIAZHIZENGZHIDADAOZUIDAHUA。

                            3、 供给侧改革下管理会计的创新

                            3.1、 不断完善管理会计控制系统创新

                          牛牛游戏厅安卓,{原始关键词}   ZAIGONGJICEGAIGEGUOCHENGZHONG,GUANLIHUIJIXUYAOWANSHANXIANGYINGDIGUANLIZHIDU,YIJUQIYENEIBUKONGZHIJIZHIZHIDINGXIANGGUANHUIJIGUANLIZHIDU,TUOZHANQIYEGUANLIQUDAO,CHUANGXINHUIJIGUANLIFANGSHI。SHOUXIAN,JIANLIGUIFANDEQIYENEIBUKONGZHITIXIKUANGJIA,FANGFANZHONGDAFENGXIAN。QIYEZHIYOUSHOUFAJINGYING、HEGUIGUANLI,CAINENGCHIXUJIANKANGFAZHAN。QICI,ZHIDING《YUANGONGSHOUCE》,GUIFANYUANGONGDEXINGWEIZHUNZE,BINGNARUQIYEJIXIAOKAOHEZHONG。ZUIHOU,JIAQIANGNIUNIUYOUXITINGANZHUO,{YUANSHIGUANJIANCI}JIANSHE,PEIYUJIJIXIANGSHANGDEDAODEJIAZHIGUANHESHEHUIZERENGAN,CHANGDAOAIGANGJINGYE、KAITUOJINQU、CHENGSHISHOUXIN、TUANJIEXIEZUODENIUNIUYOUXITINGANZHUO,{YUANSHIGUANJIANCI}FENWEI,SHULIFENGXIANYISHIHEFAZHIGUANNIAN。QIYEGAOGUANCENGYINGZAISUZAOLIANGHAODENIUNIUYOUXITINGANZHUO,{YUANSHIGUANJIANCI}ZHONGSHULIDIANFAN。GUANLIHUIJIKONGZHIXITONGYINGJIEHEQIYEZHANLVEDEXUYAOBUDUANDIAOZHENGHEYOUHUA,HELIZHENGHEYUCHUANGXINGUANLIHUIJIJISHUFANGFA,QIANGHUAGUANLIHUIJIGONGNENGJIEGOUGONGJIDUANGUANLI。ZAIQIYESHIJIANGUANLIZHONG,GUANLIHUIJIDANGZHONGDEGUANLIKONGZHIXITONGFAHUIZHEFEICHANGZHONGYAODEZUOYONG。ZAIGONGJICEGAIGEDEQUSHIXIA,QIYEYAOGAIBIANCHUANTONGDECHENGBENKONGZHISIWEI,CHONGFENYINGYONGBIAOZHUNCHENGBENFA、MUBIAOCHENGBENFA、ZUOYECHENGBENFADENGDUICHANPINSHIXIANQUANSHENGMINGZHOUQIGUANKONG。JIAQIANGQIYEJIANDESHEJIXINXI、CHENGBENXINXIGONGXIANG,XINGCHENGYIGECHUANGXINDECHANYELIANTIAO。

                            3.2、 健全信息支持系统的创新

                          牛牛游戏厅安卓,{原始关键词}   QIYEDEGUANLILIBUKAIWANSHANDEXINXIXITONGDEZHICHENG,KEXUEDIZHIDINGZHANLVEFAZHANMUBIAOXUYAOGAOZHILIANGDEXINXIXITONGWEIJICHU,BINGTONGGUOXINXIDEBIDUI,ZHAOZHUNQIYEZAICHANYELIANZHONGDEWEIZHI,BUQIZISHENDEDUANBAN。SUOYIQIYEXUYAOJIANGXIANYOUXINXIXITONGJINXINGSHENGJIGAIZAO,JIANGNEIBUKONGZHIXINXIXITONGYUQIYEGUANLIXINXIXITONGJIGEYEWUXITONGJINXINGJICHENG,SHIXIANNEIBUKONGZHIXINXIXITONGYUQITAXITONGDEYOUJIJIEHE。GENJUGONGJICEGAIGEDESHIJIQINGKUANG,JIEZHU“HULIANWANG+”、YUNJISUAN、DASHUJUDENGCHUANGXINXINGGUANLIGONGJUBAZHUNRUGONGYINGSHANGDEXIANGGUANSHUJUQIANRUGUANLIXINXIXITONGZHONG,JIANLIYUGONGYINGSHANGDUIJIEDEGONGYINGLIANXITONG,SHIXIANYEWUYUCAIWUDEYOUJIRONGHE。QIYEYINGJIANLIXINXIXITONGYINGJIJIZHIHETUFASHIJIANDEKUAISUCHULINENGLI,JIAQIANGXINXIXITONGDEANQUANFANGFANCUOSHI,JINZHIWEISHOUQUANRENYUANJIECHUGUANJIANXINXISHEBEI。

                            3.3、 实现价值增值的创新

                          牛牛游戏厅安卓,{原始关键词}   ZAIGONGJICEGAIGEDEBEIJINGXIA,QIYEYINGBUDUANTISHENGZIZHUCHUANGXINNENGLI,CONGZHENGCEDAOXIANGZHUANBIANWEISHICHANGDAOXIANG,JIJITANSUOSHICHANGDEXUQIU,BAWOSHICHANGDEFENGXIANGBIAO。XIESHOUSHANGXIAYOUQIYEHUDONGRONGHE,FAHUICHANYEZHENGHEDEGUIMOXIAOYINGHEDIEJIAXIAOYING,SHIXIANQIYEHULIGONGYING。QIYEHAIYINGBUDUANTISHENGZISHENDEFUWUZHILIANGSHUIPING,“YIGUKEWEIZHONGXIN”GENGDUOKAOLVXIAOFEIZHEDEXUQIU,ZHUZHONGXIAOFEIZHEDEJIAZHIQUXIANG。ZAIYUNYONGGUANLIHUIJIDEGUOCHENGZHONG,QIYEYINGGUANZHUNEIBUGUANLILINIAN,GAIBIANYIMAOLIRUNHESHOURUDENGXIANGGUANZHIBIAODEZUOFA,CONGQIYECHIXUJINGYINGFAZHANDEJIAODUZHENGQUEKEXUEDIJINXINGZHANLVEBUSHU。YEJIUSHIQIYEYINGZHONGSHIJIAZHIDECHUANGZAOYUCHUANGXIN,ZHUANBIANCHUANTONGDEDANCHUNYICHUANGZAOJIAZHIWEIZHUYAORENWUDEYUNYINGMOSHI。

                            4 、结语

                          牛牛游戏厅安卓,{原始关键词}   GUANLIHUIJIYINGBAQUANMIANYUSUANGUANLIHENEIBUKONGZHIZUOWEIJICHU,GENJUNEIWAIBUHUANJINGBINGJIEHEQIYEZHANLVEMUBIAO,TONGGUOYUCE、JUECE,JIANGYUSUANZHIBIAOCENGCENGFENJIE,ANJIDUGUNDONG,SHIXIANDUISHICHANG、JIANLIKUAQIZONGHEPINGHENG,BINGJIEHECHANYELIANHESHANGXIAYOUYITIHUADEYEWUJIEGOU,ZAIQUANGUOCHENG、QUANYAOSU、QUANYUANYUSUANDEJICHUSHANG,BUDUANWANSHANQUANMIANYUSUANGUANLINEIHANBINGJIEHEZISHENDEXINGYEHUANJING、FAZHANJIEDUAN、JINGYINGGUIMO、YEWUTEDIANZHIDINGNEIBUKONGZHIPINGJIAYUSHENJIJIZHI,NEIBUKONGZHIHAIYINGYUFENGXIANGUANLIYOUJIDIZHENGHE。YUNEIBUKONGZHIXIANGBI,QUANMIANFENGXIANGUANLIDUIYINGDESHIQIYEDESUOYOUFENGXIAN,DANGQIYEJINGGUOMUBIAOSHEDING、FENGXIANPINGGUBINGZHIDINGFENGXIANYINGDUICELVESHI,YINGGENJUNEIWAIBUHUANJING,JIEHEQIYEFAZHANZHANLVEHEMUBIAO,QUEDINGFENGXIANPIANHAO、FENGXIANRONGRENDU、FENGXIANGUANLIDEYOUXIAOBIAOZHUN,YOUZHENDUIXINGXUANZEFENGXIANYINGDUICELVE,BUTONGDEFENGXIANYINGDUICELVEDUIYINGBUTONGDENEIBUKONGZHICUOSHI。

                          牛牛游戏厅安卓,{原始关键词}   WANSHANNEIBUKONGZHIPINGJIAYUSHENJI,WEIQIYELIANGXINGDIFAZHANBAOJIAHUHANG。TONGGUOGUANJIANJIXIAOZHIBIAOFA、PINGHENGJIFENKA、JINGJIZENGJIAZHIZHIBIAODENGJINXINGJIXIAOPINGJIA,TISHENGQIYEDEZHENGTIGUANLISHUIPING。CIWAI,FENGXIANGUANLIZHIDUYINGYUYEWUZHIDUGAODURONGHE,BIMIAN“LIANGZHANGPI”。YIGUANLIHUIJIYINGYONGWEIZHIYIN,QIYEYINGJIEHEZISHENYEWUSHIJI,QUANMIANSHISHIJINGZHUNGUANLIBIANGE,DALIFAZHANQIYESHUZIHUAZHUANXING。JIAKUAIGUANLIHUIJITIXIDEGOUJIAN,JIJIYINGYONGSHUJUHEPINGTAIZIYUAN,ZENGJIAGAOFUJIAZHIFUWU,TISHENGJIAZHILIANYUYEWULIANDEZHENGHE,SHIXIANYECAISHENDURONGHE,JINYIBUTUIJINGUANLIHUIJIZHUANXINGSHENGJI。

                            WEISHIYINGGONGJICEGAIGEDEXUQIU,WOGUODADUOSHUDAZHONGXINGGUOYOUQIYEZHENGMIANLINJIEGOUYUJIZHIZHUANXINGDEFUZASHIQI,JINGYINGFAZHANMIANLINZHEYANJUNDETIAOZHAN,ERTONGXINGYEDEJINGZHENGFEICHANGJILIE,JIYUZHENGFUTUIDONGXINGDEGUANLIHUIJIXINXIXITONGDEYINGYONGHAICHUZAIWANSHANJIEDUAN,XIANDAIXINXIJISHUYUGONGJUDECHIXUCHUANGXINYIJINGCHENGWEITUIDONGQIYEFAZHANHESHENGCUNDEBIBUKESHAODEXUANZE。WEILAIDEGUANLIHUIJISHIZHINENGHUADEGUANLIHUIJI,HUIJIRENYUANYEYINGSUIZHEXINSHIQIXINXINGSHIDEGUANLIHUIJIZHUANXING,ZUOJIJINGYEWUYOUDONGGUANLIYUFENXIDEZONGHEXINGRENCAI。《GUANLIHUIJIJIBENZHIYIN》DEBUDUANWANSHAN,YOUZHUYUGONGJICEGAIGEDETUIJIN,CUJINQIYECHANYEJIEGOUZHUANXINGSHENGJI,ZHUBUSHIGONGJIDUANYUXUQIUDUANQUYUXIANGDUIPINGHENG,SHIXIANQIYEKECHIXUFAZHAN,WEIWOGUOJINGJIDEWENDINGZENGZHANGDIANDINGJICHU。

                            参考文献

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                            [2] 刘殷君,王润博.供给侧改革视域下管理会计创新研究[J].中国管理信息化,2019(8).
                            [3] 廖书佳,李楚.如何发挥管理会计在企业供给侧改革中的作用——以建筑业企业为例[J].经济师,2017(1).
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