从经济管理思想的角度谈现代会计的发展

Development of Contemporary Accounting in Point of Viewing the Ideology of Economic Management

会计是经济管理的重要组成部分。经济管理思想的演进深刻地影响着宏观经济政策与企业管理实践活动。会计思想、理论和方法的形成和完善与人类经济管理思想的发展具有十分紧密的关系。

Accounting is an important component part in the economic management,and its evolution of ideology has a profound influence on the macroeconomic policies and the business management practice.There is a close connection of the formation and perfection of ideology,theory and method of accounting with the development of mankind economic management ideology.