摘要
在张艺谋新片《三枪拍案惊奇》片尾有一句经典的歌词:"你看到的都不是真相"。也许,我们听到关于管理会计的声音也都不是全部的真相,但尊重思想者的表达权和关注实践者的足迹,何尝不是一种还原管理会计真相的方法。而一切,包括本组封面文章,都是为了管理会计在企业的"落实"。
'Not everything you see is true' When considering the current issue and assessment about management accounting, we would like to quote this famous sentence from the hot movie 'A Simple Noodle Story' which is directed by Zhang Yimou. In order to unveil the truth, we should respect the thinkers' right to express ideas and concern about the practitioners' footsteps.
