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笔者于1994年参加了上海企业界高级管理人员赴美国培训团,在美国亚特兰大佐治亚理工学院进行近一个月的研修学习,听取了会计学博士阿诺迪·斯凯达的多次授课,并比较深入地了解美国经济管理和发展情况,学到了一些能为我们所接受的经济管理理论及方法。现就我国建立社会主义市场经济体制新形势下,企业成本管理如何适应这一变化的特点,探索新的管理手段及控制要求,使会计工作上水平,谈一些肤浅的想法:
In 1994, the author attended a senior management team from the Shanghai business community to the U.S. training team. He studied at the Georgia Institute of Technology in Atlanta, USA, for nearly a month of training. He listened to many lectures given by Dr. Arnold Skoda of Accounting and compared. In-depth understanding of the economic management and development of the United States, and learned some of the economic management theories and methods that we can accept. Now, under the new situation of China’s establishment of a socialist market economic system, how will enterprise cost management adapt to the characteristics of this change, explore new management methods and control requirements, and make accounting work more up-to-date, and talk about some superficial ideas: