论文部分内容阅读
进入知识经济时代,曾对企业内部经营管理做出过重要贡献的“管理会计”面临一系列的问题。有学者甚至提出:“管理会计”的相关性丧失了。如何提高“管理会计”的相关性,“管理会计”的发展方向“路在何方”成了“管理会计”学界关注的焦点。本文探讨这一问题。
Into the era of knowledge economy, has made an important contribution to the internal management of enterprises “management accounting ” faces a series of problems. Some scholars even proposed: “management accounting ” relevance has been lost. How to improve the relevance of “management accounting” and the development direction of “management accounting” “Where is the road ” has become the focus of “management accounting ” academic circle. This article explores this issue.