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十年改革以来,管理会计的基本知识已在我国会计界和企业管理界广泛传播,产生了比较好的经济效益与社会效益,这一点是会计界人士有目共睹的。翻开众多的国内外管理会计学教科书,给人的感觉是管理会计大量介绍各种行之有效的会计管理方法,而几乎没有提及管理会计原则。是否管理会计没有什么原则可言?是否以目前的会计理论水平还总结不出一套管理会计原则?管理会计原则有什么意义?管理会计原
Since the reform of the past decade, the basic knowledge of management accounting has spread widely in accounting circles and business management circles in our country, and has produced relatively good economic and social benefits. This is obvious to all in accounting circles. Open a large number of domestic and foreign management accounting textbook, gives the impression that management accounting extensive introduction of various effective accounting management methods, and almost no reference to management accounting principles. Whether there is no principle of management accounting at all? Whether the current level of accounting theory can not sum up a set of management accounting principles? What is the significance of management accounting principles?