Author(s)

Liufeng Zhu

Corresponding Author

Liufeng Zhu

Abstract

Enterprise capital management is an important guarantee for the operating efficiency of enterprises in the market economy system in the new era. To effectively control the financial risk of enterprises, it is necessary to ensure the overall efficiency of enterprise capital management. Management accounting is a form of enterprise capital management, which originated in the 1980s in China. Although it has gone through a period of time and promotion, there are still some shortcomings in the specific application. This paper analyses the significance of enterprise capital management to enterprise development, summarizes the current application status of management accounting, and puts forward specific application measures.

Keywords

Management accounting; enterprise capital management; application status; specific measure