摘要
在阐述构建管理会计案例库的必要性基础上,反思管理会计案例库建设中存在的种种问题。探讨了管理会计案例库建设的具体路径、应当注意的细节,以期对我国管理会计案例库建设提供思路,促进我国管理会计的应用和发展。
On the basis of explaining the necessity of building management accounting case base. This text rethinks several problems in the process of construction. Then, discussed the concrete path of the construction and the details should be noticed during the process, in order to provide ideas for the construction of accounting case library, and promote the application and development of China＇s management accounting.
出处
《高教学刊》
2015年第14期56-57,共2页
Journal of Higher Education
基金
重庆理工大学高等教育教学改革项目"基于资金运动论理念的会计课程模式化教学研究与实践"(2014YB23)
宿州学院教研项目"工学结合应用型本科财会人才培养路径研究"(SZXYjyxm201030)
关键词
管理会计
案例库
路径建议
management accounting
case base
path suggestion
