摘要
简述了管理会计在我国的应用现状,分析了其应用效果不理想的原因,探讨了管理会计的研究方法及发展思路。
This paper expounds the present application of the management accounting in our country, analyzes on the reasons why the application effect of the management accounting is not satisfactory, and probes into the research methods and developing ideas of the management accounting.
出处
《科技情报开发与经济》
2007年第14期169-170,共2页
Sci-Tech Information Development & Economy
关键词
管理会计
动态管理
企业价值
management accounting
dynamic management
enterprise value