论文部分内容阅读
财务会计和管理会计都是会计学科体系中的重要组成部分。从发展来说,财务会计已有了较长历史,所以理论体系较为完整。而管理会计的诞生还是20世纪的事,直到本世纪50年代才有较大的发展,其理论体系尚不完整。会计准则是会计理论体系和会计技术方法体系中的重要问题。那么,财务会计准则是否完全适用于管理会计呢?我国财务会计准则体系尚在研讨之中;西方财务会计中较为普
Financial accounting and management accounting are all important parts of accounting discipline system. From the development, financial accounting has a long history, so the theoretical system is more complete. The birth of management accounting or the 20th century, until the 50s of this century have a greater development, the theoretical system is not complete. Accounting standards is an important issue in accounting theory system and accounting technology method system. Then, whether the financial accounting standards are completely applicable to management accounting? China’s financial accounting standards system is still under discussion; Western financial accounting is more general