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客观环境的巨大变化全面冲击着传统会计的理论和方法体系,传统会计的理论和方法己经不能满足我们管理的需要。为适应当今管理的需要,管理会计应运而生。
The huge changes in the objective environment have completely impacted the traditional accounting theory and methodology, and the traditional accounting theories and methods have been unable to meet the needs of our management. To meet the needs of today’s management, management accounting came into being.