摘要
文章在阐述管理和管理会计有关理论的基础上,联系电信主业和实业财务工作实际,着重从在企业内部控制和在企业价值提升两个方面对管理会计的作用进行了论述,提出了有新意的观点,对管理会计实践具有一定导向作用。
Based on the analysis ef the relevant management theories and combined with the practical situation of the financial affairs of telecommunication industry, this paper expounds the functions of management accounting from two aspects： the enterprise internal control and the enterprise value promotion The paper puts forward some fresh ideas and it has some guidance for the management accounting practice.
出处
《长沙通信职业技术学院学报》
2010年第3期49-52,共4页
Journal of Changsha Telecommunications and Technology Vocational College
关键词
管理会计
内部控制
提升价值
management accounting
internal control
promoting the value
