摘要
新质生产力作为一种符合高质量发展的生产力,加快其形成速度是推进经济高质量发展的内在要求和重要着力点。基于对管理会计与新质生产力的本质内涵、催生机制的理解,研究发现,运用管理会计对企业进行预算、绩效和运营管理可以提高企业资源配置、技术创新驱动,推动产业结构升级进而推动新质生产力的发展。同时,从人才培养、技术引入和创新、强化理念、完善体系等方面进行提升,充分发挥管理会计在新质生产力发展中的助推作用。
The accelerating formation of new high-quality productivity a kind of productivity in line with high-quality development,is an inherent requirement and an important focus to promote high-quality economic development.Based on the understanding of the essential connotation and catalytic mechanism of management accounting and new-quality productivity,the study finds that the application of management accounting for enterprise budgeting,performance and operation management can improve the resource allocation of enterprises,drive technological innovation,promote industrial structure upgrading,and then promote the development of new-quality productivity.At the same time,from the aspects of talent training,technology introduction and innovation,strengthening concepts,and improving the system,it can effectively help achieve the goal that the faster the management accounting develops,the faster the new-quality productivity will be formed.
作者
李克敏
Li Kemin(School of Accounting,Guizhou University of Finance and Economics,Guiyang Guizhou 550025)
出处
《山东纺织经济》
2025年第2期22-27,共6页
Shandong Textile Economy
关键词
管理会计
新质生产力
高质量发展
management accounting
new-quality productivity
high-quality development
