论文部分内容阅读
随着市场经济的逐步发展,社会经济环境得到改善,使得管理会计在经营管理中起着越来越重要的作用。但就目前来看管理会计最新理论与实践不能有机结合,本文通过分析管理会计最新理论研究的现状,对如何建立与实践相结合的理论体系提出几点相关建议。
With the gradual development of the market economy, the social and economic environment has been improved, making management accounting play an increasingly important role in business management. However, for the moment, the latest theory and practice of management accounting can not be combined organically. By analyzing the status quo of the latest theoretical research on management accounting, this paper puts forward some suggestions on how to establish a theoretical system combining practice with practice.