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会计学与管理学结合的统称为管理会计,管理会计是一门新兴的边缘学科。目前,脱离了企业管理实践的管理会计理论研究,在某些假设上所依据的理论与现实不符。高度负责的数据模型的使用不仅没有让管理会计方法的可操作性降低,反而复杂麻烦。因此,管理会计也越来越不能满足决策者的需求。管理会计理论研究应该以会计实践活动服务为指导思想,不可以并出实践活动。笔者通过对管理会计的理论的研究,阐述管理会计理论研究的现状。
Accounting and management combined collectively referred to as management accounting, management accounting is an emerging edge discipline. At present, the study of management accounting theory which is out of the practice of enterprise management does not accord with the theory based on some hypotheses. The use of a highly responsible data model has not only reduced the operability of the management accounting method but has been complicated and cumbersome. As a result, management accounting is increasingly unable to meet the needs of policy makers. Management accounting theory should be based on the practice of accounting services as the guiding ideology, not and practice activities. Through the study of the theory of management accounting, the author expounds the current situation of the study of management accounting theory.