摘要
管理会计是一门应用学科 ,但在我国企业中应用是不令人满意的 ,原因是多方面的 ,但很重要的一点是管理会计理论与实际相脱节。据此文章列举了管理会计理论与实际脱节的主要表现 。
Management accounting is an applied discipline, but its application in enterprises is not satisfactory so far. Among various causes for this, the most conspicuous one is the divorce between theory and practice. This paper states the main symptoms of the divorce, and proposes feasible countermeasures for them.
出处
《广东工业大学学报（社会科学版）》
2002年第3期31-33,共3页
Journal of Guangdong University of Technology(Social Sciences Edition)
关键词
管理会计
理论
实践
表现
对策
management accounting
divorce between theory and practice
symptoms and countermeasures
