浅谈管理会计的职能和技术方法创新

Shallowly since discussed management accounting's function and the technical method innovation

20世纪90年代以来,为适应建立社会主义市场经济体制和中国加入WTO参与国际经济竞争的综合战略目标的要求.我国会计制度经历了重大变革,逐步趋向规范、合理。同时,为了很好地体现会计制度原则的具体和目标,适应社会主义市场经济发展变化的新情况,会计的职能和技术也越来越丰富.从而变得较为复杂。本文就管理会计的职能和技术方法创新和大家作一下探讨。

Since 1990s, has been the adaption establishment socialist market economy system and China joins WTO to participate in the international economy competition the grand strategy goal request, our country accounting system has experienced the significant transformation, gradually tend to standard, are reasonable. At the same time, in order to manifests the accounting system principle well concrete and the goal, the adaption socialist market economy development change new situation, accountant＇s function and the technology also more and more rich, thus changes is complex. This article and everybody does on management accounting＇s function and the technical method innovation discusses.