| 试论“管理会计”的发展方向 |
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| 引用本文： | 冀香芬.试论“管理会计”的发展方向[J].潍坊高等职业教育,2007(2). |
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| 作者姓名： | 冀香芬 |
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| 作者单位： | 潍坊职业学院 山东潍坊261031 |
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| 摘 要： | 进入知识经济时代,曾对企业内部经营管理做出过重要贡献的"管理会计"面临一系列的问题。有学者甚至提出:"管理会计"的相关性丧失了。如何提高"管理会计"的相关性,"管理会计"的发展方向"路在何方"成了"管理会计"学界关注的焦点。本文探讨这一问题。
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| 关 键 词： | “管理会计” 决策支持 “战略管理会计” |
Discussion on Development Direction of Management Accounting |
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| Authors: | Ji Xiangfen |
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| Abstract: | After entering the knowledge economy times,the management accounting which once has made important contribution to the enterprise interior management faces with a series of questions.Some scholars even proposed that the relevance of Management accounting had lost.How to enhance the relevance of Management accounting and what is the development direction of management accounting become the focal point of management accounting field.This article tries to make some discussion on this question. |
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| Keywords: | management accounting policy-making support strategy management accounting |
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