摘要
讨论了我国核算型会计的现状．分析了向管理型会计转变的必要性、可能性及其途径．介绍了管理型会计的主要内容．
This paper discusses mainly the present situation of calculation accounting in our country, analyses the necessity and probability of transition from calculation accounting to management accounting and its way, and introduces the content of management accounting.
出处
《连云港化工高等专科学校学报》
1999年第3期58-61,共4页
Journal of Lianyungang College of Chemical Technology
关键词
核算会计
转变
管理会计
calculation accounting
transition
management accounting
