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随着全球化进程的加快,企业面临的竞争日益激烈,各国的管理会计界面对急剧变化的环境,传统管理会计体系和方法所提供信息不能满足现代管理的要求,强烈地呼吁在管理会计领域进行变革。作为企业管理的重要一环,管理会计的作用举足轻重。一段时间以来,尽管研究者试图寻找管理会计的发展方向和出路,但终无结果。我国的管理会计理论研究方向就是通过理论研究为社会主义市场经济服务。因此,积极探索我国现行体制下的管理会计理论体系是一个必要的先行步骤。
With the acceleration of the globalization process and the increasingly fierce competition faced by the enterprises, the management and accounting interface in various countries can not meet the requirements of modern management due to the rapidly changing environment and the information provided by the traditional management accounting system and method, and strongly urges the management and accounting field change. As an important part of business management, the role of management accounting plays a decisive role. For some time, though researchers have sought to find ways and means for the development of management accounting, they have been fruitless. The research direction of China’s management accounting theory is to serve the socialist market economy through theoretical research. Therefore, actively exploring the theoretical system of management accounting under our current system is a necessary first step.