摘要
网络经济时代,社会经济环境和管理科学正在发生着巨大的变化,也成为推动管理会计创新和发展的动力,而管理会计的创新和发展也极大地促进了企业管理的改革与发展。网络经济中,管理会计与财务会计结合更加紧密,趋向统一,网络经济、信息技术、管理会计相互促进,不可分割。
The network economical time, the social economy environment and the management science are having huge changes, also become the impetus manages accountant innovates and the development power, but managed accountant's innovation and the development also enormously promote the business management reform and the development. This article from managed accountant the idea renewal angle discusses in the new economical environment own shallow view, and managed accountant's development does the preliminary discussion.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2006年第4期98-100,共3页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
关键词
管理会计
决策
观念更新
发展趋势
management accounting
decision-making
notion updating
developing trend