摘要
余绪缨是中国管理会计学科的开拓者和奠基人。余绪缨先生在中国率先致力于西方管理会计理论的引进与中国管理会计理论的创建、发展,取得了一系列重要的富有开拓性的研究成果,在管理会计的理论基础与基本框架、管理会计的对象与方法、管理会计的学科性质、广义管理会计理论体系、管理会计教材结构体系、管理会计人才培养等方面有着深刻的见解。本文从管理会计理论、管理会计教材和管理会计人才三个方面重温余绪缨管理会计思想。重温余绪缨管理会计思想的目的在于承前启后,推进新时代中国管理会计的发展。
YU Xu-ying is the pioneer and founder of management accounting in China.YU Xu-ying is the first in China to commit to the introduction of Western management accounting theory and the establishment and development of China＇s management accounting theory, and a series of important and pioneering research results have been achieved. He had profound insights on the theoretical basis and basic framework of management accounting, the object and method of management accounting, the subject nature of management accounting, generalized management accounting theory system, the management accounting textbook structure system, and the management accounting talent training. This paper reviews YU Xu-ying＇s management accounting thoughts from three aspects ： management accounting theory, management accounting textbook and management accounting talent. The purpose of reviewing YU Xu-ying＇s management accounting thoughts is to＂inherit the past, usher in the future＂and promote the development of Chinese management accounting in the new era.
出处
《财务研究》
2018年第4期45-54,共10页
Finance Research
基金
国家自然科学基金项目(71032006)
财政部会计名家培养工程资助项目
关键词
余绪缨
管理会计理论
管理会计教材
管理会计人才
YU Xu-ying
management accounting theory
management accounting textbook
management accounting talent
