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随着我国现代企业制度的建立和完善 ,要加强企业内部管理 ,必须充分发挥管理会计的作用。为规范和指导管理会计工作 ,迫切需要制定管理会计一般原则。
With the establishment and improvement of the modern enterprise system in our country, we must give full play to the role of management accounting in strengthening the internal management of enterprises. In order to regulate and direct the management of accounting work, there is an urgent need to formulate general principles of management accounting.