Proceedings of the 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021)

Research on the Problems and Suggestions for the Development of Management Accounting in China Under the Background of “ the Belt and Road Initiatives “

Authors
Lu Jingyan
Corresponding Author
Lu Jingyan
Available Online 8 April 2021.
DOI
https://doi.org/10.2991/assehr.k.210407.141How to use a DOI?
Keywords
The Belt and Road Initiatives, Management Accounting, Problem and Solution
Abstract
The implementation of “ the Belt and Road Initiatives “ strategy provides a good opportunity for Chinese enterprises to go abroad. However, opportunities often coexist with risks. As enterprises move toward the international stage, they will also be exposed to a more complex and volatile business environment and face higher operating risks. Management accounting can provide information support for the operating decision-making of enterprises and help them avoid operating risks. In the context of the implementation of “ the Belt and Road Initiatives “ strategy, management accounting will play an increasingly important role. This article discusses the opportunities and problems faced by the development of management accounting in China. We should seize the opportunities brought by the implementation of “ the Belt and Road Initiatives “ strategy to promote the development of management accounting both in theory and practice. Finally, this article gives corresponding countermeasures and suggestions for the problems of management accounting under the background of “ the Belt and Road Initiatives “.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Lu Jingyan
PY  - 2021
DA  - 2021/04/08
TI  - Research on the Problems and Suggestions for the Development of Management Accounting in China Under the Background of “ the Belt and Road Initiatives “
BT  - Proceedings of the 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021)
PB  - Atlantis Press
SP  - 739
EP  - 743
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210407.141
DO  - https://doi.org/10.2991/assehr.k.210407.141
ID  - Jingyan2021
ER  -