论文部分内容阅读
管理会计的产生与发展与经济环境的变迁息息相关,它的形成与发展大致可以区分为两个阶段(余绪缨,1983):即执行性管理会计阶段(从20世纪初到20世纪50年代)和决
The emergence and development of management accounting are closely related to the changes in the economic environment. Its formation and development can be roughly divided into two stages (Yu Xuying, 1983): the period of executive management accounting (from the early 20th century to the 1950s)