What are the characteristics of management accounting?

The characteristics of management accounting: serving the internal management of enterprises; Flexible and diverse methods; Future-oriented time characteristics; Accounting information is not bound by accounting standards; Pay attention to people's behavior. ?

The practice of 40 years of reform and opening up tells us that the development of management accounting in China should not blindly introduce and implement the so-called international management accounting tools or methods, but should pay attention to the integration, standardization and innovation at home and abroad to improve the applicability and effectiveness of management accounting. In the new era, management accounting should strengthen the supply-side reform, and solve the unbalanced and insufficient problems in the application of management accounting through structural adjustment and behavior optimization.

China's management accounting should be based on the situational characteristics of enterprises, meet the national industrial policy and social needs at the same time, combine the strategic decision-making ability of enterprises with systematic management ability, and implement systematic integration and upgrading of management accounting tools. At this stage, it is particularly necessary to sum up and refine China's high-level localized management accounting experience, and strive to form a management accounting theory and method system with China characteristics.

The development of management accounting and its behavioral characteristics;

While strengthening the control system, management accounting must attach importance to the role of information support system, improve the business behavior of enterprises by optimizing the corporate governance structure, and create greater value-added for enterprises.

We can definitely say that China has its own original "management accounting", and the introduction and changes of western management accounting have promoted the formation and development of China's management accounting paradigm. The practice of enterprises in the past 40 years of reform and opening up has proved that management accounting is highly consistent with macroeconomic development and micro-business model innovation. Its fundamental feature is the combination of government policy guidance and spontaneous practice and innovation of enterprises, which is also one of the most valuable experiences of management accounting in the past 40 years of reform and opening up.

As the micro-foundation and important means of modern economic system construction in the new period, management accounting must speed up the construction of management accounting tools and methods system with China's national conditions and constantly improve the functions of management control system and information support system.