| 论组织行为因素对管理会计理论的影响 |
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| 引用本文： | 邱晓丽,廖珩旭,张敏.论组织行为因素对管理会计理论的影响[J].财会通讯,2004(16). |
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| 作者姓名： | 邱晓丽 廖珩旭 张敏 |
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| 作者单位： | 中央财经大学会计学院，中央财经大学会计学院，中央财经大学会计学院 北京 100081，北京 100081，北京 100081 |
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| 摘 要： | 管理会计作为一门综合性的边缘性学科,其广阔的理论背景与主要由簿记学发展而来的传统财务会计存在着很大的区别。在理顺进而不断完善管理会计理论体系的过程当中,本文试图从识别管理会计鲜明特性的角度入手,着重阐述组织行为因素对于管理会计的影响,并初步提出管理会计理论体系中的几个主要相关内容。
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| 关 键 词： | 管理会计理论 组织行为 预算 控制 评价 |
A Discussion About The Influence of Organization Behavior Elements on Management Accounting Theory |
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| Qiu Xiaoli Liao Hengxu Zhang Min.A Discussion About The Influence of Organization Behavior Elements on Management Accounting Theory[J].Communication of Finance and Accounting,2004(16). |
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| Authors: | Qiu Xiaoli Liao Hengxu Zhang Min |
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| Abstract: | As a general brink subject, management accounting is different from financial accounting that is originated from bookkeeping. In the process of coordinating and consummating the system of management accounting theory, the article first studies the specific characters of management accounting, and then focuses on the influence of the elements of organization behavior on management accounting, finally brings forward the main contents of the system. |
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| Keywords: | Management accounting theory Organization behavior Budget Control Evaluation |
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