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管理会计和财务会计同是会计系统的两个分支,但管理会计的发展和被重视程度远不及财务会计。我国企业管理会计作用的总体状况并不理想。因此,如何提高中国管理会计的实效,已成为我国会计研究的重大迫切而非常现实的课题。
Management accounting and financial accounting are two branches of the accounting system, but the development of management accounting and attention is far less than financial accounting. The overall situation of the role of enterprise management accounting in our country is not satisfactory. Therefore, how to improve the effectiveness of China’s management accounting has become a major pressing and very realistic issue for China’s accounting research.