□一、会计管理范式创新及其意义界定会计管理范式创新,应先界定“创新”和“范式”这两个概念。美籍奥地利经济学家熊彼特1934年在《经济发展理论》中首次将创新概念引入经济学,创新由此成为经济学中一个重要的概念。熊彼特的创新概念是指,把一个从未有过的关于生产要素和生产 First, the innovation of accounting management paradigm and its significance Define the innovation of accounting management paradigm, we should first define the two concepts of “innovation” and “paradigm.” American Austrian economist Schumpeter introduced the concept of innovation into economics for the first time in “Economic Development Theory” in 1934, and innovation became an important concept in economics. Schumpeter’s concept of innovation refers to an element of production and production that has never been before