管理会计毕业论文

毕业论文

论文题目：管理会计目标

年级层次本科

学生姓名张嘉伟

专业会计

摘要

管理会计目标是在管理会计网络体系中，起主导作用的目标，它是引导管理会计行为的航标，是管理会计系统运行的动力和行为准。会计与经济效益的"血缘"关系正被广大会计理论工作者和实务工作者所认识，会计的基本目标就是提高经济效益的强烈追求；追求经济效益也是经济管理和企业生产经营的根本目的。但是，会计的基本目标如果直接作为管理会计的基本目标，这个定义就显得太宽泛，不具有针对性和指导性。经济效益从时间角度看有短期效益和长期效益之分，从空间角度看有局部效益和整体效益之分，管理会计的基本目标是长期持续提高企业整体经济效益，从概念和性质上它与会计基本目标是相一致，从内容上又有别于会计基本目标，它从自身体系的角度提出了更具体、更符合自身发展要求的基本目标，这使它从本质上有别于财务会计、管理会计、社会责任会计等分支体系。本文着重论述了管理会计目标的内涵与外延, 提出了管理会计目标的内涵是“在向资源提供者反映资源受托管理情况的基础上, 实现资源的优化配置, 进而提高企业的生产效率、生产经济效果和经济效益”的观点, 从不同方面概括了管理会计目标的外延, 并对管理会计目标的影响因素进行了分析。

关键词：管理会计网络；基本目标；内涵和外延。

目录

摘要 ················································································································

1、研究背景 ······························································································

2、管理会计目标的意义 ···············································································

2.1 管理会计目标的地位决定了其重要性·····················································

2.2 管理会计目标的理论意义····································································

2.3 管理会计目标的实践意义····································································

3、管理会计目标的内涵与外延······································································

3.1 管理会计目标的内涵··········································································

3.1.1 向资源提供者反映资源受托管理情况。 ············································

3.1.2实现资源的优化配置。 ·····································································

3.1.3 提高生产效率、生产经济效果和经济效益。 ······································

3.2 管理会计目标的外延··········································································

4、管理会计目标的影响因素·········································································

4.1社会经济发展水平和经济体制 ······························································

4.2 企业目标·························································································

4.3 管理会计职能···················································································

5．管理会计的目标设定策略 ··········································································

5.1向公司利益相关者提供非强制性相关信息。 ············································

5.2 辅助和审核管理决策。 ·····································································

5.3 服务于内部控制、快捷准确的信息传递和反馈机制。······························

5.4 建立系统······················································································

5.5加强认识会计信息的“准公共物品”性质。················································

5.6提高会计人员素质，造就一支专业的管理会计队伍。 ································

6.结束语·····································································································参考文献: ·········································································································致谢 ····································································································