IN a vast area in Northeast Chinaand Northeast Asia live a num-ber of nationalities speaking theManchu-Tungusic language of the Ewenki,Oroqen,Hezhen,Xibe and Manchu inChina and Evenki,Even and Nanai inRussia.In the 16...IN a vast area in Northeast Chinaand Northeast Asia live a num-ber of nationalities speaking theManchu-Tungusic language of the Ewenki,Oroqen,Hezhen,Xibe and Manchu inChina and Evenki,Even and Nanai inRussia.In the 16th century these peopledid not have witten languages of theirown.In 1119,the Nuzhen,the forefath-ers of the Manchu,created the grea-ter Nuzhen script:in 1138,the lesserNuzhen script was also created.Thesescripts were created based on Chinesecharacters.展开更多
Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses ...Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows: management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.展开更多
文摘IN a vast area in Northeast Chinaand Northeast Asia live a num-ber of nationalities speaking theManchu-Tungusic language of the Ewenki,Oroqen,Hezhen,Xibe and Manchu inChina and Evenki,Even and Nanai inRussia.In the 16th century these peopledid not have witten languages of theirown.In 1119,the Nuzhen,the forefath-ers of the Manchu,created the grea-ter Nuzhen script:in 1138,the lesserNuzhen script was also created.Thesescripts were created based on Chinesecharacters.
文摘Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows: management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.