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组织会计理论的创始人是法兰克福大学企业经济学教授弗立茨·施密特(Fritz·schmidt),他在l921年首次出版了《在经济结构中的组织会计》一书,1929年第三版改名为《组织的现值会计》。一、组织会计的基本
The founder of organizational accounting theory is Fritz Schmidt, a professor of corporate economics at the University of Frankfurt. He published the book “Organizational Accounting in the Economic Structure” for the first time in l921 and the third edition of 1929. Renamed “Organization’s Present Value Accounting.” First, the basics of organizational accounting