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管理会计学是会计学的一个分支,作为现代管理科学与现代会计科学有机结合而成的一门边缘性学科,它的主要职能逐渐转向于促使企业决科学化,加强企业内部管理和提高经济效益。
As a branch of accounting, management accounting is a marginal subject organically combined with modern management science and modern accounting science. Its main functions are gradually turning to promote enterprise scientificization, strengthen internal management and increase economic benefits .