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管理会计是现代会计的最新发展,其主要特点是真正实现了会计信息与企业各项经营管理的有机结合。我国会计界,一般认为,管理会计是在泰罗倡导的科学管理的影响下诞生的,或者说是以泰罗的科学管理学说为基础而形成的会计信息系统,形成于本世纪初至50年代。笔者最近在学习了美国丹尼尔·A·雷恩(D.A.Wren)的《管理思想的演变》(中国社会科学出版社1986年1月出版中译本)和小艾尔弗雷德·D·钱德勒
Management accounting is the latest development of modern accounting, its main feature is the real realization of the accounting information and business management of the organic combination. The accounting profession in our country generally believes that the management accounting was born under the influence of the scientific management advocated by Tairo or the accounting information system based on Taylor’s scientific management theory. It was formed at the beginning of this century to 50 Age. I recently studied the evolution of management thinking in the United States by D.A. Warren (published by China Social Sciences Press in January 1986) and Alfred D. Chandler