论“管理会计”的发展

On the Development of Management Accounting

由于全球性竞争的日趋激烈 ,高新技术的迅猛发展 ,使得传统管理会计面临着挑战。针对传统管理会计存在的一些问题 ,提出了管理会计的发展前景是 :适应新世纪战略管理的需要 ,实现从传统管理会计向战略管理会计的转变。

With the rapid development of high new technology and the intense global competition, the traditional management accounting faces a lot of challenges. This paper will analyze its drawbacks and put forward some suggestions and countermeasures to help it transfer to strategic management accounting.