introduce

Nowadays, how to improve their competitiveness is the focus of small and medium-sized enterprises. At present, although the application of management accounting in small and medium-sized enterprises has made some achievements, compared with large enterprises, there are still many problems in small and medium-sized enterprises, which not only fail to play the powerful function of management accounting, but also hinder the development of small and medium-sized enterprises. In order to continuously enrich and improve the theory of management accounting in China, provide practical guidance for the practice of management accounting in small and medium-sized enterprises, and promote the faster development of small and medium-sized enterprises, we must have a deeper understanding of the development of contemporary management accounting, strengthen the application of management accounting practice in small and medium-sized enterprises in China, and constantly strengthen and improve management to meet the requirements of the development of market economy.

I. Overview of related theories

(A) the meaning of management accounting

Management accounting is one of the branches of modern accounting system separated from traditional accounting with the development and competition of market economy, which plays a great role in promoting the development of accounting. It completely breaks the traditional accounting framework and boldly and extensively absorbs modern behavioral science, management science and system theory, so its content is comprehensive and multidisciplinary. It is a branch of financial accounting and an important part of enterprise management.

The main purpose of enterprise management accounting is to serve and improve the internal management mode of enterprises. Usually, according to the strategic planning and business objectives of enterprises, guided by the practical application of management accounting methods in enterprises, the detected enterprise data are predicted, analyzed and planned, and finally the problems existing in the process of enterprise management are found out, so that enterprises and managers can prescribe the right medicine, improve enterprise management and business methods and promote enterprise development.

(B) the role of management accounting in small and medium-sized enterprises

With the continuous application of management accounting in many enterprises, management accounting has also been improved by many enterprises. However, many scholars' research on management accounting has gradually developed from theory to the combination of theory and practice, which has continuously developed and updated the content and scope of management accounting and made great contributions to the development of enterprises.

Second, the problems in the application of management accounting in small and medium-sized enterprises

At present, although management accounting has been widely used in small and medium-sized enterprises in China, due to some shortcomings of small and medium-sized enterprises and the short application time of management accounting in small and medium-sized enterprises, many small and medium-sized enterprises do not have a deep understanding of management accounting. There are the following problems in applying management accounting in small and medium-sized enterprises.

(A) "Mechanically" theory

The development and application of management accounting science is based on a certain economic and social environment, and changes with the change of its environment. The change of social environment causes the change of organizational structure of small and medium-sized enterprises, which will cause the change of enterprise management accounting practice, and the purpose, content and method of management accounting research will also change imperceptibly. In addition, the research of management accounting in China is largely based on the introduction of the latest research results abroad. Due to the limitation of its own national conditions, this introduction method is completely unsuitable for the reality of management accounting in China, thus causing the contradiction between the theory and practice of management accounting in China. When the small and medium-sized enterprises in our country apply management accounting, because of the great deficiency of management accounting theory in our country, they basically apply the theory mechanically and can't use it flexibly according to their own development.

(B) Small and medium-sized enterprise management accountants with low quality

Compared with those developed countries, the development of management accounting in China is relatively late, and small and medium-sized enterprises do not attach importance to management accounting, which makes China lack professional management accounting talents, especially small and medium-sized enterprises. Because the management accounting of small and medium-sized enterprises has not received professional training and lacks professional knowledge, there is a general problem of low quality. According to the understanding of the quality of accountants, we all know that the quality of accountants plays a decisive role in the practical application of management accounting. However, through the understanding of accounting personnel in small and medium-sized enterprises in China at this stage, the overall quality of accounting personnel is generally low, and compared with large enterprises, the management accounting personnel in small and medium-sized enterprises have low knowledge level, unreasonable knowledge structure, low professional education level, low professional level of accounting personnel, false accounting information disclosure and false accounting information, which greatly limits the development of management accounting in small and medium-sized enterprises.

(C) The awareness of accounting participation in management needs to be further improved.

Because management accounting is a new method and concept for small and medium-sized enterprises in China, whether it can play a role in the management activities of enterprises depends largely on the managers of enterprises. In addition, management accounting behavior is a kind of management behavior for enterprises, a challenge to managers' values and a test of managers' management consciousness. Therefore, managers need to strengthen their understanding of management accounting and improve their knowledge at the same time, especially the managers of small and medium-sized enterprises should strengthen their management awareness of management accounting. However, as far as the application of management accounting in small and medium-sized enterprises is concerned, most decision makers in small and medium-sized enterprises in China are seriously short of management knowledge, and decision-making mistakes are very common. When making business decisions, they sometimes only pay attention to the short-term interests of enterprises, but not to the long-term interests of enterprises. In addition, due to the influence of traditional management accounting practices and customary forces, the management consciousness of SME managers is very weak, which restricts the development of SMEs to some extent. It can be seen that the importance attached by enterprise managers to management accounting often affects the application of management accounting in small and medium-sized enterprises, and also affects the application and promotion of scientific theory of management accounting in small and medium-sized enterprises.

Third, suggestions on improving the application level of management accounting in small and medium-sized enterprises.

With regard to some problems existing in the application of management accounting in China's small and medium-sized enterprises, how to make management accounting enter the development of China's small and medium-sized enterprises and become the middle force of enterprise development, China's small and medium-sized enterprises should draw lessons from the successful application experience of western enterprise management accounting, formulate management accounting theory with China characteristics, and make it well applied and developed in enterprises. Specific measures are as follows:

(A) the establishment of specialized organizations

With the further acceleration of the process of world economic integration, the development of enterprises in China needs to proceed from its own reality, critically learn from the advanced experience of western enterprise management, establish China's own management accountant association, establish a management accountant qualification examination system, create management accountant related publications, and build a management accounting network system, so as to promote the exchange of accounting circles and better promote the application and development of management accounting in enterprises in China. Fundamentally change the situation that the theory and practice of management accounting in China are seriously out of touch at present, put more advanced new theoretical achievements into production practice quickly, and promote faster and better economic development. Small and medium-sized enterprises, in particular, need to establish management accounting institutions suitable for their own development, so that small and medium-sized enterprises can be fully applied and developed in management accounting.

(B) improve the system of small and medium-sized enterprises, and increase the attention of decision makers to management accounting. As the key management accounting of enterprise management, it connects all levels of management and other departments, controls the uploading and publishing of information, ensures that information users can better understand the information and purpose of statements, helps enterprise managers to better formulate management decisions and business plans, and makes enterprises invincible in market competition.

(C) improve the quality of management accounting personnel

In my leap, the quality of accountants in small and medium-sized enterprises directly affects the application of management accounting in small and medium-sized enterprises. Therefore, in order to promote the application of management accounting in small and medium-sized enterprises, management accountants must have high comprehensive quality. First of all, we should attach importance to the management accounting education in colleges and universities and organically combine theoretical knowledge with practice; Secondly, it is necessary to establish a perfect accounting qualification examination system, standardize the certification and selection of accounting qualifications, and select outstanding talents. Through the above, the application and development of management accounting in small and medium-sized enterprises can be promoted.

abstract

In a word, management accounting is a kind of internal and long-term accounting management form, which is formed and developed under the background of increasingly complex living environment of enterprises. At present, China's accounting management system is a top-down organizational arrangement, which makes the development of management accounting with inherent characteristics restrained and its function not fully exerted. In addition, small and medium-sized enterprises are also the pillars of China's economy, and the application of management accounting should be increased in China. However, from the practical application, there are still many problems in the application of management accounting in small and medium-sized enterprises. Therefore, when developing management accounting in small and medium-sized enterprises, relevant departments of enterprises should improve the development environment of management accounting as soon as possible and build some systems suitable for management accounting application. With the deepening of reform and economic development in China, small and medium-sized enterprises in China are constantly developing and improving. I believe that in the near future, management accounting will certainly develop into a systematic, instructive and practical science, which will be more widely used in small and medium-sized enterprises and provide a more powerful role for their development.

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