从相关性消失到相关性回归——管理会计发展的逻辑思考

From Relevance Lost to Relevance Restoring:The Logic Considerations on the Development of Management Accounting

本文通过对管理会计的历史演进过程的研究,提出了相关性质量要求是管理会计取得成功的基本条件,并基于相关性,对现代管理会计所面临的挑战进行了分析,提出了相关性回归是现代管理会计发展的逻辑归宿。

Based on the historical evolution of management accounting, the article illustrate that relevance quality is essential to the success of management accounting, and also based on the relevance,through the analysis of the chanllenges faced on the modern management accounting, the final conclusion of modern management accounting development is relevance restoring.