摘要
知识经济的到来,必将导致管理会计经济环境发生变化,管理会计要适应新的社会经济环境必须进行发展和创新。知识经济对管理会计的影响是多侧面、全方位的。文章通过对我国现代管理会计的局限性的分析,指出我国管理会计要适应知识经济时代的发展要求必须在视野、方法、观念上进行一系列的变革。
With the coming of knowledge economy , the economic environment of management accounting will be changed In order to adapt to the new social economic environment , management accounting should be developed and innovated The knowledge economy to management accounting' s influence is the multi - sides, omni - direc- tion. This article only through to the our country modem management accounting' s limited analysis, brief analyzes our country management accounting must adapt the knowledge economy time development request to have in the field of vision, the method, the idea to carry on a series of transformations.
出处
《忻州师范学院学报》
2006年第4期128-130,共3页
Journal of Xinzhou Teachers University
关键词
知识经济
管理会计
变革
knowledge economy
management accounting
innovation