论文部分内容阅读
管理会计理论自从廿世纪七十年代起引进我国以来就一直争议不断。本文从管理会计的发展过程、停滞原因及运用现状入手,进而阐述了管理会计在我国企业的必要性、发展方向及涵待解决的几个问题。
Management accounting theory has been controversial since its introduction to our country in the 1970s. This article begins with the development of management accounting, the causes of stagnation and the status quo of its application. Then it elaborates on the necessity, development direction and problems to be solved of management accounting in our country.