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管理会计是会计学与管理学直接结合的一门综合性学科,它以现代管理理论为基础,运用一系列专门方法和技术,对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析。管理会计的发展既前程远大,风光无限,又任重道远。开拓创新将更加艰巨。但是,在各方的努力和支持下,管理会计一定能发展成为一门系统、完善且具有指导性、实用性的科学,一定能在世界经济、国家经济、企业经济管理中发挥越来越重要的作用。
Accounting management is a direct combination of accounting and management of a comprehensive discipline, which is based on modern management theory, the use of a series of specialized methods and techniques of financial accounting and statistical information and other relevant information to confirm, measure, organize, Comparison and analysis. The development of management accounting both long-term future, unlimited scenery, but also a long way to go. Pioneering and innovative will be more difficult. However, with the hard work and support of all parties, management accounting will surely develop into a systematic, complete and guiding science that is practical and practical, and will surely play an increasingly important role in the world economy, national economy and enterprise economic management Role.