摘要
2015年全球管理会计研究掀起新一轮热潮,企业管理会计研究方兴未艾,众多学者又将目光纷纷投向政府管理会计领域。本文回顾了目前国内外学者重要研究成果,并针对其观点做出相应评述,预测政府管理会计后续研究方向和重点任务,以期为该领域研究提供启示。
Global management accounting research set off a new round of upsurge in 2015, research on enterprise management accounting were enthusiastic, many scholars turned to the government in the field of management accounting. This paper reviewed the existing important research results, and the corresponding evaluation for their views. Finally, follow-up studies to predict the direction of government management accounting and priorities, in order to provide useful insights for research in the field.
出处
《财会通讯(上)》
北大核心
2016年第6期39-43,4,共5页
Communication of Finance and Accounting
基金
2015年度广西会计人才小高地课题"政府管理会计框架构建与运用"
广西财经学院校级课题"高校教育成本核算与学费定价机制研究"(项目编号:2014A001)阶段性研究成果
关键词
公共管理
政府会计
政府管理会计
后续研究
Public management
Government accounting
Government management accounting
Prediction of future research