Problems And Countermeasures Of Accounting Accounting In State - Owned Listed Companies

The construction of management accounting system and related work is one of the important work of today’s ministry of finance,management accounting work can’t depart from the support of information technology, how to effectively share information means to promote the management accounting work is going to be one of the current and future academic hotspot in the research of the scholars.ERP related theory, and the theory of AIS and management accounting information theory is the guiding ideology. By adopting questionnaire survey research and normative research methods, we made a further investigation to the problems and countermeasures State of Management accounting information in holding listed companies,and tries to find the actual problems and the corresponding improvement space, by summing up problems, analyze the crux,we put forward management accounting information construction.Thesis research mainly around the following aspects: one is the paper explores from the Angle of theory and practical double to find the problems and countermeasuresState of Management accounting information in holding listed companies. The study found the following problems: management informatization goal is not clear, management accounting information system architecture was flawed,management accounting information system and other business systems can not effectively integrated, management accounting information system internal control system is not perfect, Mechanism of the rules for management accounting information is incomplete.Through the analysis of the crux of the problem, and puts forward the corresponding solutions for critical control points. For the enterprise, we should be committed to the integrated application of management accounting tools, and more effective way to use a variety of management tools, to realize the efficiency of the management accounting work and we should be committed to form the integrated cost management system and performance management system. Outside the enterprise, we should promote the effective integration of it and other business system, otherwise the management accounting information system due to incomplete information sources and lack of timeliness and accuracy, and eventually lead to low efficiency even decision-making errors; Second, through accurate issue inquiry, we have established a clear objectives of management accounting informatization, construct the framework of management accounting, and the process management idea, management, effective integration of accounting information system and to establish its matching the effective internal control system.