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80年代、尤其是进入 90年代以来 ,全球经济一体化和信息化的浪潮一浪高过一浪 ,知识经济的到来使得信息和知识成为越来越重要的战略资源 ,跨国投资越来越多 ,跨国公司成为世界经济的重要力量。知识化、信息化已成为现代企业集团创新的管理理念 ,这一理念首先冲击着企业的组织结构 ,使其由传统的金字塔型转向扁平形、网状型甚至无中心的组织形式。这种以分权管理为主要内容的组织形式给管理会计带来了新的机遇和挑战 ,并促进着管理会计研究向新的方向发展。
Since the 1980s, especially since the 1990s, the wave of global economic integration and informationization has waved one after another. With the advent of a knowledge-based economy, information and knowledge have become an increasingly important strategic resource. Investments in transnationality are increasing. Multinational corporations have become an important force in the world economy. Knowledge and informationization have become innovative management concepts of modern enterprise groups. This concept firstly affects the organizational structure of enterprises and makes them shift from the traditional pyramid type to the flat, reticular and even non-central forms of organization. This decentralized management as the main content of the organizational form of management accounting has brought new opportunities and challenges, and promote the management accounting research to a new direction.