新经济环境下的管理会计创新

本文认为,新经济环境下的企业管理与生产特点与传统经济下不同,与之相适应,本文认为必然也必须进行变革和创新。管理会计创新主要包括管理会计价值观、理论、基本内容和方法的创新,其中管理会计价值观创新是其他创新的决定因素。

The Innovation of Management Accounting In the Environment of New Economy

People have different understanding to new economy, while they all think it has brought an innovation to the productive manner. This article believes that, in the environment of new economy, the management of corporation and the characteristic of production are different from what they used to be, therefore, there should be some innovations. The innovation of management accounting mainly contains the innovation of the value view, theory, basal content and manners of management accounting. And the innovation of the value view is the decisive factor of the other innovations.