对财务管理、管理会计、成本会计重叠关系的探讨

Discussion of the Cross Relations among the Three Courses——Financial Management,Management Accounting and Cost Accounting

财务管理、管理会计、成本会计是会计专业三门并列的核心课程 ,对于三者部分内容交叉重复的现象 ,理论界一直争论不休。本文首先对三者的层次关系作出分析 ,然后分别从历史渊源、学科发展和教育目标三个角度出发 ,提出了承认现状、面向未来、树立现代性的大学科观念的建议。

Financial Management,Management Accounting and Cost Accounting are the three core courses for the subject of accounting About the phenomenon of parts of the cross knowledge,three has been an endless argument in the theoretical world the paper firstly analyzes the layers of the three,and then individually from the historical origins,the development of the courses and educational targets,pout forward the proposals——admitting the fact,facing with the future and acquiring the concepts of modern comprehensive courses