短文翻译,谢了

来源:百度知道 编辑:UC知道 时间:2024/05/26 10:40:57
随着经济全球化的加快和我国经济的稳步发展,国内各企业所面临的内外环境发生了巨大的变化,企业对业绩评价方式也因此而相应的做出调整。作为企业管理最为重要的工具——管理会计工具,越来越多地被引入企业战略决策与绩效评定。但这个过程中也出现了对其应用的不合理性,诸如不结合企业自身的特点选择应使用何种管理会计工具、盲目使用多种管理会计工具而不考虑各工具之间的关联性、交替使用管理会计工具并频繁切换使用等问题,这给企业带来决策的偏差、资源浪费和生产运作的恶性循环等负面效应,从而引出了应如何正确对管理会计工具进行整合的问题,即分析各管理会计工具的优势和局限性,通过这种互补性建立管理会计工具组合、通过企业组织结构类型确立企业管理模式,从而建立基于管理控制框架下的整合工具等。探讨出一种适合企业自身发展的管理会计工具整合模式,对于保证企业可持续发展和社会经济的稳定具有深远的意义。

With the economic globalization speeding up the steady development of our economy and the domestic various enterprises, facing the internal and external environment, great changes have taken place in enterprise performance evaluation mode and thus corresponding make adjustments. As the most important tool of enterprise management, management accounting tools, and increasingly by introducing strategic decision and performance evaluation. But this process also appeared on its application, such as irrationality of the enterprise itself characteristic selection should use what management accounting tools, blindly use various management accounting tools without considering the connection between the various tools used alternately, management accounting tools and frequent problems, such as the use of switching to decision-making deviation, waste of resources and production operation cycle of such negative effects, and how to properly should integrate management accounting tools, analyzes