中国企业管理会计应用调研报告

本项目（以下简称项目），为上海国家会计学院与ACCA合作研究的项目。项目以了解中国企业管理会计发挥的作用、掌握管理会计工具应用的障碍、更好地发挥管理会计在企业的实际作用、帮助企业培养胜任的管理会计师人才为目标。项目通过向财务专业人士发放调查问卷、现场访谈等方式，获得管理会计应用的实际情况，包括财务专业人士对管理会计的理解、管理会计工具的实际应用、管理会计师的工作现状和企业培养胜任人才的能力等。

The research project is a joint research project between Shanghai National Accounting Institute (SNAI) and ACCA. The Project aims to understand the role of management accounting in Chinese companies, find out the barriers preventing them from applying management accounting tools, make management accounting work better for business in practice and help companies train qualified management accountants. By distributing questionnaires and interviewing finance professionals, the project team has collected information about the actual application of management accounting, including their understanding of management accounting, how the relevant tools are used, how management accountants work and the talent-training capability of companies.

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