管理会计创新与发展

On the Lnnovation and Development of the Managing Accounting

尽管目前管理会计的研究取得了一定成果,但相对于财务会计的研究而言,管理会计的研究出现了停滞不前的局面。社会经济环境变化和管理科学的发展,是影响管理会计发展的两个主要因素。21世纪新的经济和管理环境,迫使管理会计必须加以创新和发展。

Some achievements have been acquired in the managing accounting research, however, compared with the financial accounting research, the managing accounting research is obviously stagnant. Two main elements that impact on the managing accounting development are the changes of social economy environment and the development of managing science. In the 21 st century, the new economy and management environment requires that the managing accounting be innovated and developed.