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管理会计自本世纪二十年代从西方萌芽,至今已有六十多年了。尽管管理会计已有了长足的发展,但其理论和方法体系迄今尚未完全定型。特别在我国,管理会计自引进起至今仅十年,由于它自身存在着一些问题,同时与我国具体情况的结合上还不够紧密,因此,普及面还很小。本文试图对管理会计的若干问题谈一些粗浅的看法。一、管理会计的实质由于管理会计的发源地在研究时重方法轻理论的现象非常严重,至今对管理会计的实质和内涵等并未完
Management accounting has sprouted from the West in the 1920s and has been in existence for more than 60 years. Although the management accounting has made great progress, its theoretical and methodological system has not yet been completely finalized. Especially in our country, management accounting has been only 10 years since its introduction. Due to its own problems, its combination with the specific situation in our country is not yet close enough. Therefore, the popularization of management accounting is still small. This article attempts to talk a few superficial opinions on several issues of management accounting. First, the nature of management accounting As the birthplace of management accounting in the study of the phenomenon of light weight theory is very serious, up to now the nature of management accounting and not the end