摘要
我国从引进管理会计这个概念以来 ,理论界对管理会计的认识就存在一定的分歧 ,目前人们普遍认为管理会计是会计的一个分支 .本文尝试从管理会计的基本职能及运用进行分析 。
Since we introduced the concept of management accounting,there have been some different views about the management accounting in theory.At present,it is generally thought that management accounting is a branch of accounting.This paper tries to analyse the basic functions and application of management accounting and point out that management,accounting,as a branch of economic wanagement,is suitable for the practical situation of modern enterprise.
出处
《赣南师范学院学报》
2002年第3期122-124,共3页
Journal of Gannan Teachers' College(Social Science(2))
关键词
管理会计
职能
经济管理
management accounting
function
economic management
