人民银行管理会计应用研究
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摘要
本文探讨了人民银行应用管理会计的构建思路、主要内容和工具抓手,并结合当前应用管理会计面临的困难,提出做好机制保障、强化引导推广、推动信息整合和重视人才培养等实践应用建议。
This paper discusses the constructing idea,main content and methods of the application management accounting of the People's Bank of China, and puts forward some practical application suggestions such as ensuring the mechanism, strengthening the promotion, promoting the integration of information and paying attention to the cultivation of talents, combining with the organizational characteristics of the People's Bank of China and the difficulties of application of management accounting.
This paper discusses the constructing idea,main content and methods of the application management accounting of the People's Bank of China, and puts forward some practical application suggestions such as ensuring the mechanism, strengthening the promotion, promoting the integration of information and paying attention to the cultivation of talents, combining with the organizational characteristics of the People's Bank of China and the difficulties of application of management accounting.
引文
[1]胡玉明,叶志锋,范海峰.中国管理会计理论与实践:1978年至2008年[J].会计研究,2008,(9):3-9.
[2]胡玉明.中国管理会计的理论与实践:过去、现在和未来[J].新会计.2015,(1):6-12.
[3]潘飞,陈世敏.文东华.王悦.中国企业管理会计研究框架[J].会计研究,2010,(10):47-54.
[4]薛杰,乔菲,郭永清.论管理会计概念框架的逻辑起点[J].会计之友,2017,(4):6-9.
[5]张金昌,马萌.管理会计:研究热点、存在问题及前景展望[J].会计之友,2016,(12):24-28.
[2]胡玉明.中国管理会计的理论与实践:过去、现在和未来[J].新会计.2015,(1):6-12.
[3]潘飞,陈世敏.文东华.王悦.中国企业管理会计研究框架[J].会计研究,2010,(10):47-54.
[4]薛杰,乔菲,郭永清.论管理会计概念框架的逻辑起点[J].会计之友,2017,(4):6-9.
[5]张金昌,马萌.管理会计:研究热点、存在问题及前景展望[J].会计之友,2016,(12):24-28.