摘要
通过对管理会计射程与边界的研究,有助于人们正确认识管理会计的学科范围,把握管理会计的学科特征。本文在文献调查的基础上,结合管理会计功能的扩展及工具的整合,从管理会计射程的推进与边界的控制两个视角对管理会计的学科范围进行了研究。
The scope and characteristics of management accounting can be understood more properly by the research on management accounting range and boundary. Based on the literature review, this paper discusses the scope of the management accounting from the perspectives of range promotion and boundary control, combined with the function expansion and tools integration.
出处
《山西财经大学学报（高等教育版）》
2009年第1期19-26,共8页
Journal of Shanxi University of Finance and Economics
关键词
管理会计
射程推进
边界控制
management accounting
range promotion
botmdary control
