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产业集群作为一种新的空间经济组织形式在世界各地都得到了全面的普及,企业与企业之间的互联更加合理且紧密。目前产业集群的优势使得其能够轻而易举地带动整个区域的经济腾飞,甚至提升国家的竞争力。冰城哈尔滨作为东北重工业基地之一,当前也在积极推动着整个城市的产业集群发展。本文首先对产业集群与科技服务集成系统研究的日前发展状况进行了简要介绍,然后对产业集群与科技服务集成系统研究的概念进行了概述,继而提出会计在集成系统中的功能和意义,最后着重讲述了管理会计在哈尔滨产业集群管理中的应用。
As a new form of space economy, industrial clusters have been universally popularized all over the world. The interconnection between enterprises and enterprises is more reasonable and close. The current advantages of industrial clusters make it easy to bring economic growth in the entire region and even enhance the competitiveness of the country. Harbin, one of the northeast heavy industry bases, is also actively promoting the industrial cluster development in the entire city. This paper firstly introduces the recent development of the research on the industrial cluster and the science and technology service integration system, and then summarizes the concepts of the research on the industrial cluster and the science and technology service integration system, and then puts forward the function and significance of the accounting in the integrated system. Finally, Describes the application of management accounting in Harbin industrial cluster management.