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西方目前的管理会计理论都是源自于传统行业的实践,虽经不断完善和发展,但相比于近些年来迅猛发展的以互联网为特征的高科技型企业,现有的理论仍无法涵盖其特性。同一般企业相比,高科技型企业具有的高智力、高投入、高收益、高风险、高成长性,以及收益波动大、技术更新快、运营周期短、核心价值是人力资本和知识资本的特点,决定了高科技型企业的管理会计应用与一般企业有本质的不同。
Although the theory of management accounting in the West originated from the practice in the traditional industries, though continuously improved and developed, the existing theories can not cover the rapid development of the Internet-based high-tech enterprises in recent years Its characteristics. Compared with the average enterprise, high-tech enterprises have high intelligence, high input, high yield, high risk and high growth, as well as large fluctuations in returns, rapid technological updates and short operating cycles. Their core values are human capital and intellectual capital Characteristics, determines the high-tech enterprise management accounting applications and the general business is essentially different.