二十一世纪管理会计的创新与发展

社会经济环境变化和管理科学的发展 ,是影响管理会计发展的两个主要因素。二十一世纪新的经济和管理环境 ,迫使管理会计必须加以创新和发展。为此 ,笔者从管理会计观念、管理会计内容和管理会计的研究方法三个方面谈了自己粗浅的看法。旨在抛砖引玉 ,唤起广大会计工作者的研究热情 ,使管理会计的作用在新环境下得以充分发挥。

Innovations and Development of Management Accounting in the 21 st Century

The transformations of the economic environment and the advancement of the management science are two decisive factors concerning the development of management accounting.The new economic and management situations are to cry out for innovations and development of management acconting.Therefore,a preliminary study has been made on conceptions,contents,and research methodology of management accounting;it is intended to arouse the accounting workers’research enthusiasm,and help management accounting funcition better in the new situations in the new century.