摘要
管理会计是现代企业管理的重要组成部分,是在单位规划、决策、控制和评价等方面发挥重要作用的管理活动。论文针对烟草商业企业的特点和现状,就管理会计人才的培养提出建议,旨在顺时应势,大力培养管理会计人才,充分发挥其在建立和完善现代企业制度和企业价值创造力、资源利用效率和管理效能中的作用。
Management accounting is an important part of modem enterprise management, and it plays an important role in unit planning, decision-making, control and evaluation. According to the characteristics and status of tobacco business enterprises, the paper proposes the suggestion on personnel training of management accounting, in order to conform to the trend, vigorously develop the management of accounting personnel, give full play to the establishment and improvement of utilization efficiency and management efficiency in the role of resource of modem enterprise system and enterprise value and creativity.
作者
许琳涓
XU Lin-juan(Yulin Tobacco Monopoly Bureau （Company） ofGuangxi, Yulin 537000, Chin)
出处
《中小企业管理与科技》
2017年第33期121-123,共3页
Management & Technology of SME
关键词
管理会计
人才培养
企业价值
management accounting
personnel training
enterprise value
作者简介
许琳涓（1980-），女，广西玉林人，审计师，从事管理会计方面的研究。
