摘要
国企改革的目标之一是提高国有企业的创新力和竞争力,管理会计信息化有助于企业提升投资决策和业绩评价水平,有效控制成本,进而提高管理效率,实现改革目标。但是,在国企改革中推进管理会计信息化仍面临着很多挑战。企业应根据自身条件,选择合适的方法,推进管理会计信息化。
One of the goals of state-owned enterprisesreform is to improve the enterprises＇ innovation and competitiveness. Management accountancy informatization helps the enterprises promote investment decision, control cost, so as to improve management efficiency and realize reform goals. However, there are still great challenges when state-owned enterprises promoting management accountancy informatization. Therefore, enterprises should, taking their practical conditions as bases, choose appropriate methods during the course.
出处
《山西青年职业学院学报》
2017年第2期87-89,共3页
Journal of Shanxi Youth Vocational College
关键词
国企改革
管理会计信息化
助力
挑战
state-owned enterprisesreform
management accountancy informatization
promoting power, challenge
作者简介
刘若玉（1987-），女，山西宁武人，山西青年职业学院财经系教师，硕士，主要研究会计信息化。
