论管理会计原则体系

About the Principle Systems of Management

管理会计作为一种经济管理活动,要求有其自身恰当的准则来规范,这是在充分考虑管理会计的本质及目的的基础上做出的。研究管理会计原则并构建适宜的原则体系,对于完善管理会计基础理论,指导管理会计的具体实践有着非常重要的意义。

Management accounting, as an economic management activity, requires appropriate standards. This is on the basis of the nature and aim of management accounting. It is very important for perfecting the basic theories and directing the practical work of management accounting to study and set up the principle systems of management accounting.