知识经济条件下的管理会计

Management accounting in the era of knowledge economy

知识经济时代,信息化迅猛发展,科技广泛应用,市场环境发生了巨大变化,随之传统管理会计的缺陷不适应新的市场环境和企业管理环境的需要。本文拟揭示传统管理会计的缺陷,指出管理会计的发展方向——战略管理会计。

The information is rapidly developed and the technology is widely used in the era of knowledge economy. Because the market circumstance has changed a lot, the limitation of the traditional management accounting can not meet the requirement of the new marketing and enterprise management. This paper elaborates the shortage of the traditional management accounting, and put forwards that strategic management accounting is the development direction.