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管理会计是现代化企业管理的重要组成部份。建立以目标利润为中心的高度综合的总模式,才能更好发挥管理会计职能在整体效能中的作用,还必须辩证地认识管理会计之不足,以便于相对独立地深入研究管理会计学科理论。
Management accounting is an important part of modern enterprise management. To establish a highly integrated overall model centering on the target profit can we give full play to the role of the management accounting function in the overall effectiveness. We must also make a dialectical understanding of the deficiencies in management accounting in order to study the theory of management accounting discipline relatively independently and independently.