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上世纪初,工业革命取得的巨大成功为世界经济的飞速发展提供坚实基础,进而促进社会化大生产的程度不断提升、企业生产规模明显扩大,直至后来,企业生产经营逐步由产品化时代向市场化时代转变。与此同时,企业内部经营管理之于企业生存和发展具备了更大的现实意义,尤其在进入二十一世纪后,现代企业制度对企业会计提出新的要求,会计除了要做到事后记账、算账以外,更要实现较好的事前计划和事中控制,因而,管理会计逐步演变为独立分支的现代管理学科理论。
At the beginning of the last century, the great success achieved by the industrial revolution provided a solid foundation for the rapid development of the world economy, promoted the continuous enhancement of socialized large-scale production and significantly expanded the scale of production of enterprises. From then on, the production and operation of enterprises gradually shifted from the era of product-oriented to the market Change the era. At the same time, the internal management of enterprises has a greater practical significance for the survival and development of enterprises. Especially after entering the 21st century, the modern enterprise system has put forward new requirements for enterprise accounting. In addition to accounting afterwards, , Besides accounting, but also to achieve better prior planning and control things, therefore, management accounting gradually evolved into an independent branch of modern management theory.