浅析管理会计发展的趋势

Developmental Trend of the Administrative Accountant

社会经济环境变化和管理科学的发展,是影响管理会计发展的两个主要因素。经济和管理环境的变化,迫使管理会计必须加以创新和发展。管理会计的创新观念正日益深入到企业的各个领域,极大地促进企业管理的改革和发展。本文从管理会计观念、管理会计内容和管理会计的研究方法等三个方面探讨管理会计的发展趋势。

The change of social economic environment and the development of administrative science are the two main factors that influence the development of administrative accounting. The changes of the economy and society environment compel the administrative accounting to bring forth new ideas and make progress necessarily. The new ideas of administrative accounting are penetrating every realm of business management day by day. Therefore, the reform and development of business management have been promoted greatly.