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新的经济和管理环境,迫使管理会计必须加以创新和发展,要求有新的管理会计理论作指导。本文就管理会计理论的发展作了初步的探讨。
The new economic and management environment forcing management accounting must be innovative and development, requires a new management accounting theory as a guide. This article made a preliminary discussion on the development of management accounting theory.