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管理会计是近年来从国外引进的、用于企业内部管理的一门新兴的会计科学。作为从传统的会计中分离出来,并同财务会计相并列而存在的管理会计,它是一个以会计学和现代管理科学为基础,以加强企业管理、提高经济效果为目的,对企业生产经营活动进行计划和控制的信息系统。虽然它是随着资本主义经济和会计科学的发展最先出现在西方国家,并广泛应用于资本主义企业的经营管理,但它的部分专门的理论与技术方法仍旧适用于我国的社会主义企业。其中,有的可以直接应用;有的经过“改造”后可以有条件地或者在一定范围内加以运用;有的尽管不可能在短期内广泛地应用,但从长远考虑、从提高企业管理科学化着眼,在将来还是应该逐步加以采用的。
Management accounting is an emerging accounting science that was introduced from abroad and used for internal management of enterprises. As a management accounting separated from traditional accounting and juxtaposed with financial accounting, it is based on accounting and modern management science, with the purpose of strengthening enterprise management and improving economic effects, and the production and business activities of enterprises. Information system for planning and control. Although it first appeared in western countries with the development of capitalist economics and accounting science and was widely used in the management of capitalist enterprises, some of its specialized theories and techniques still apply to our socialist enterprises. Among them, some can be directly applied; some can be applied conditionally or within a certain range after “retrofitting”; while some may not be widely used in the short term, but in the long term, from the improvement of scientific management In the future, we should gradually adopt it.