知识经济与现代管理会计

Knowledge economy and administrative accounting of modern times

本文结合知识经济概念、特征阐述了发展管理会计的意义及其重要性。认为，在知识经济条件下，必须发展管理会计，使之为促进经济发展服务。

Combined wich the conception and features of knowledge economy,this paper elaborated the importance and meaning of developing administrative accounting,the author deems that we should develop administrative accounting so as to promote economic development under the condition of knowledge economy.