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我国企业经济活动分析与西方管理会计是高等财经院校会计专业必修的两门课程,它们既有区别,又有联系。为了便于不同会计课程探讨各自研究的领域,突出各自的重点;吸取西方管理会计为我所用;同时,对当前开设企业经济活动分析课程的争议,我们认为,有必要研究我国企业经济活动分析与西方管理会计课程的异同及其结合的可能性。
The analysis of the economic activities of enterprises in our country and the western management accounting are the two courses required by the accounting major of finance and economics colleges and universities. They have both the difference and the connection. In order to facilitate the different accounting courses to explore their respective fields of study, highlighting their respective priorities; drawing on Western management accounting for my use; the same time, the current economic activity analysis courses set up controversy, we think it is necessary to study China’s economic activity analysis and the West Similarities and Differences of Management Accounting Courses and Their Combination.