管理会计应用环境与中国管理会计教育

The Application Environment of Management Accounting and the Management Accounting Education in China

在分析了现有的管理会计应用环境分析模式的基础上 ,运用系统论的基本原理建立了一个新的管理会计应用环境研究模型。该模型将管理会计应用环境划分为三个不同层次 :内环境、外环境 (Ⅰ )和外环境 (Ⅱ )。通过研究管理会计环境作用机制 ,探讨了入世后中国管理会计教育改革的一些具体问题。

After analyzing the current analysis models of the application environment of management accounting, a new analysis model is set up on the basic principles of the system theory. According to the new model, the application environment of management accounting is divided into three levels: the internal environment, the external environment (Ⅰ) and the external environment (Ⅱ). And through the study of the operating mechanism of the application environment, this paper also explores how to conduct the education reform of management accounting after China's entry into WTO.