| 改革开放30年来中国管理会计制度的变迁与发展 |
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| 引用本文： | 冯巧根. 改革开放30年来中国管理会计制度的变迁与发展[J]. 上海立信会计学院学报, 2009, 23(1) |
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| 作者姓名： | 冯巧根 |
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| 作者单位： | 南京大学会计学系,江苏南京,210093 |
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| 基金项目： | 国家社会科学基金，教育部社会科学创新基金子课题 |
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| 摘 要： | 以1978年十一届三中全会召开为标志的改革开放,迄今已走过了30年的风雨历程。中国管理会计制度在这30年里发生了深刻的变化。文章结合中国管理会计的制度变迁,围绕管理会计实务的发展路径,探讨中国管理会计的演进过程及未来走势。
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| 关 键 词： | 改革开放30年 管理会计 制度变迁 |
Evolution and Development of Management Accounting System since Reforming and Opening in China during 30 Years |
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| FENG Qiao-gen. Evolution and Development of Management Accounting System since Reforming and Opening in China during 30 Years[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(1) |
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| Authors: | FENG Qiao-gen |
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| Affiliation: | Department of Accounting;Nanjing University;Jiangsu Nanjing 210093;China |
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| Abstract: | It has been 30 years since the 3rd Plenary Session of 11th Party Central Committee in 1978.Management accounting system in China has experienced profound changes during the 30 years.This paper analyses the institutional changes of management accounting system and the development path of management accounting practice in China,so as to discuss the past evolution process of management accounting system in China and its future development. |
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| Keywords: | reforming and opening during 30 years management accounting system changes |
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