管理会计在国企业财融合中的应用与挑战

The Application and Challenges of Management Accounting in the Integration of Business and Finance in Chinese State-Owned Enterprises

摘要: 本文探讨了管理会计在国有企业业财融合中的应用及其面临的挑战。通过分析管理会计在国企的发展现状、存在问题，以及在业财融合中的应用策略，指出其对于提升企业管理效率、优化资源配置的重要性。同时，提出重视管理会计、加强人才培养、推进信息化建设等建议，以应对当前面临的挑战。

Abstract: This article explores the application of management accounting in the integration of operations and finance within state-owned enterprises (SOEs) and the challenges it faces. By analyzing the current development status of management accounting in SOEs, identifying existing issues, and examining application strategies in operational and financial integration, the article highlights its significance in enhancing corporate management efficiency and optimizing resource allocation. Additionally, it proposes recommendations such as prioritizing management accounting, strengthening talent development, and advancing informational system construction to address current challenges.