| 组织创新与管理会计形成与发展的相关性 |
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| 引用本文： | 刘俊茹.组织创新与管理会计形成与发展的相关性[J].财会通讯,2006(2). |
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| 作者姓名： | 刘俊茹 |
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| 作者单位： | 厦门大学管理学院 福建厦门361005 |
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| 摘 要： | 管理会计作为决策支持系统,侧重于为企业内部经营管理服务,它的产生与发展对组织结构的变迁具有依附性。本文通过探讨组织创新与管理会计形成与发展的相关性,指出管理会计未来发展方向。
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| 关 键 词： | 组织创新 成本会计 管理会计 |
Relevance between Organization Innovation and Management Accounting Development |
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| Liu Junru.Relevance between Organization Innovation and Management Accounting Development[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Liu Junru |
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| Abstract: | There are interaction relation between organization structure and management accounting. The organization innovation motivates management accounting development, and management accounting stabilizes the organization structure. The degree of their mutual adaptation determines the extent of organization effective development and organization goals realization. |
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| Keywords: | Organization innovation Cost accounting Management accounting |
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