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管理会计的特性及其在我国企业的运用 被引量:10

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摘要 该文首先对管理会计的个性化特性进行了剖析,在此基础上描述了目前我国管理会计应用的现状,然后从企业的外部环境、内部环境和管理会计自身缺陷等三个方面分析了造成这种现状的原因,最后提出了提高管理会计应用水平的若干设想。
作者 刘洪涛
出处 《山东煤炭科技》 2009年第3期205-206,共2页 Shandong Coal Science and Technology
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二级参考文献10

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