摘要
通过对管理会计发展不平衡环境的分析 ,提出了实践与理论脱节是造成管理会计发展滞后的主要原因。信息技术的发展 ,为管理会计创造了良好环境 ;管理会计在决策支持系统、企业内部控制制度、推进企业全面质量管理中具有非常重要的应用价值。
This thesis analyzes unbalanced environment in the development of management accounting and points out that the main reason for delay in management accounting development is that theory is divorced from practice.The development of information technology creates good environment for management accounting.Management accounting has an important application value in supporting decision system and internal control system and carrying for ward total quality management to a new stage.
出处
《天津商学院学报》
2002年第1期38-40,共3页
Journal of Tianjin University of Commerce
