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管理会计是20世纪伴随着泰勒的科学管理的产生而产生的,并随着经济的发展在国外的企业中得到了广泛的推广运用和发展。其主要职能为各种内部控制制度提供管理所需要的各种数据、资料。管理会计从西方引入我国虽然达20年之久,但其实际应用的情形却不甚理想。1 存在问题1.1 管理会计的理论和实践相脱节1.1.1 管理会计的应用与发展是与一定的经济环境、社会环境相关联的,环境的变化可以直接引起管理会计实务的变化。到目前为止,我们只原原本本的介绍,诠释西方管理会计,却极少针对我国现阶段的经济社会环境进行管理会计的应用研究
Management accounting was born in the 20th century along with Taylor’s scientific management. With the development of economy, management accounting has been widely applied and developed in foreign enterprises. Its main function is to provide all kinds of data and information needed for the management of various internal control systems. Although the management accounting was introduced into our country from the west for more than 20 years, its actual application is not ideal. 1 Problems 1.1 The Disciplinary Theory and Practice of Management Accounting 1.1.1 The application and development of management accounting are related to certain economic and social environments. Changes in the environment can directly cause changes in management accounting practices. So far, we have only applied the introduction of original books to interpret Western management accounting but rarely applied management accounting to the current economic and social environment in our country