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多年来,我国会计理论工作者和实际工作者在批判地吸收、借鉴西方管理会计科学原理与方法,使之能为我所用方面进行了深入地研究和探讨,并取得了一定的成效。当前,在进一步深化改革,扩大开放的大好形势下,认真回顾总结十几年来在吸收、借鉴西方管理会计的经验与存在的问题,将是有益的。一管理会计是本世纪五十年代新兴的一门学科,它是以现代管理科学为基础,以“决策与计
Over the years, China’s accounting theory practitioners and practitioners have critically absorbed and used Western management accounting principles and methods to enable them to conduct in-depth studies and discussions on the areas I used and achieved some success. At present, under the excellent situation of deepening the reform and opening wider to the outside world, it is helpful to review and summarize the experiences and problems of absorbing and using Western management accounting more than a decade. A management accounting is a new discipline in the 1950s, it is based on modern management science, ”decision-making and planning