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引言 1.这份关于管理会计概念的报告是由国际会计师联合会的财务与管理会计委员会起草制订的,旨在促进管理会计的发展与运用。管理会计的定义与范围是一项重要的部份,这在关于国际管理会计报告的序言中已经作出如下的阐述(见《国际会计师联合会手册》第12节,第二部份):
INTRODUCTION 1. This report on the concept of management accounting was prepared by the accounting and accounting committee of the International Federation of Accountants to promote the development and application of management accounting. The definition and scope of management accounting is an important part of what has been stated in the preamble to the International Management Accounting Report (see Section 12, Part II of the IASC Handbook):