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1997年9月14日上午,厦门大学会计系在该校国际学术中心为一名来自科威特的博士研究生Muhammad Alawam(中文名字王大洋)举行了博士论文答辩会。Muhammad Alawam 参加答辩的论文题目是《THEEXTENT OF POTENTIAL IMPLEMENTATIONOF ACTIVETY-BASED COSTINGIN THE CHINESECOMPANIES》(在中国公司应用作业成本计算法的可能程度)。经过答辩和评议,答辩委员会一致认为该文紧贴现代管理会计学科发展前沿,立足于中国国
On the morning of September 14, 1997, Xiamen University Accounting Department held a doctoral dissertation defense conference for Muhammad Alawam, a PhD student from Kuwait (Chinese name Wang Dayang) at the International Academic Center of the University. The thesis for Muhammad Alawam’s defense was entitled “THE EXTENT OF POTENTIAL IMPLEMENTATION OF ACTIVETY-BASED COSTINGIN THE CHINESECOMPANIES.” After a reply and comment, the defense committee unanimously held that the article is close to the forefront of the development of modern management accounting discipline, based on the China