说来奇怪,笔者接触到的许多国外财务会计类学术著作,往往都是大部头,初见时有点望而生畏,但是读起来却并没有感觉到先前所认为的那种晦涩难懂,慢慢体会后,发现大概是因为这类书籍主线清晰、逻辑紧密,再配以详实有趣的案例,自然能够引人入胜。最近所读的由罗伯特·S·卡普兰与安东尼·A·阿特金森合著,由复旦大学吕长江主译的高级管理会计》(第三版),正是一本这样的书。美国哈佛大学商学院教授、 Strange to say, many of the foreign financial accounting scholarly books I have come across are often overwhelming. When I first saw I was a bit daunting, but I did not feel it when I read it. After the discovery, probably because of these books the main line of clear, logical, coupled with the detailed and interesting case, naturally fascinating. Recently read is a book like this one, which was co-authored by Robert S. Kaplan and Anthony A. Atkinson and edited by Lu Changjiang, Fudan University. Harvard Business School professor,