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一、更新管理会计的观念1.管理会计目标的转变。21世纪的企业管理是对不确定条件下企业价值的评估,而企业的价值又是企业现实收益与未来收益、有形资产与无形资产、自身价值与市场价值的综合表现。因此,现代管理会计的目标是追求企业价值最大化,立足于企业的长期发展,权衡风险?
First, update the concept of management accounting 1. Management accounting objectives change. The management of enterprises in the 21st century is an assessment of the value of an enterprise under uncertain conditions. The value of an enterprise is also a combination of actual and future earnings, tangible assets and intangible assets, its own value and market value. Therefore, the goal of modern management accounting is to pursue the maximization of corporate value, based on the long-term development of enterprises, weighing the risks?