| 中国管理会计理论框架的构建 |
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| 引用本文： | 周炳伟. 中国管理会计理论框架的构建[J]. 现代会计与审计, 2008, 4(5): 10-14 |
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| 作者姓名： | 周炳伟 |
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| 作者单位： | 广东省梅州农业学校,广东梅州514011 |
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| 摘 要： | 本文对管理会计理论框架研究文献作了简要的综述,并对中国在管理会计理论研究中存在的问题进行了分析说明,提出了构建中国管理会计理论框架的设想,重点介绍了构建以战略性为特点的管理会计理论框架的思路。
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| 关 键 词： | 管理会计理论 框架 构建 |
The construction of the theoretical framework for management accounting |
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| ZHOU Bing-wei. The construction of the theoretical framework for management accounting[J]. Journal of Modern Accounting and Auditing, 2008, 4(5): 10-14 |
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| Authors: | ZHOU Bing-wei |
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| Affiliation: | ZHOU Bing-wei |
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| Abstract: | This paper begins with a brief literature review on researches on management accounting theory, followed by an analysis of the problems existing in the established researches. Then it proposes an assumption for constructing the theoretical framework for management accounting, which focuses on the thoughts of establishing the theoretical framework characterized by strategy. |
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| Keywords: | management accounting theory framework construction |
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