管理会计理论框架的研究

Study on the Theoretic Framework of Management Accounting

本文针对管理会计的理论框架问题进行了深入探讨 ,提出管理会计理论的框架应以管理会计目的为逻辑起点 ,管理会计理论框架主要包括管理会计基本理论、管理会计概念结构、管理会计应用理论及管理会计行为主体理论。

This paper profoundly discussed the issues on theoretic framework of management accounting and proposed the logic point of departure about the theoretic framework of management accounting that should be the purpose of management accounting The theoretic framework of mangement accounting mainly include the basic theories,the conceptual construction, the applicable theories and the behavioral entity theories in management accounting.