管理会计研究的若干思考

本文针对当前我国管理会计研究中盲目仿效其他学科和国外理论,不能结合我国管理会计实践的需要,理论研究及成果缺乏系统性,研究思路和方法上思维不开阔等问题,提出了我国管理会计研究中急需解决的现实问题。

Several Thoughts on the Research of Management Accounting

At present, the studies of management accounting have many questions, such as imitating other courses and foreign theories blindly, flying away from the demand of practice of management accounting, the theory study and the result are not systematic, and etc. In the light of these questions, the article puts forward a few problems in the research of management accounting in China that need to be resolved urgently.