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管理会计的本质是会计和管理的有机结合,它在企业管理中起着十分重要的作用。管理会计的形成和发展受社会实践及经济理论的双重影响,本文纵观19世纪以来管理理论的发展过程,从而探讨不同阶段管理会计的内容及管理会计未来的发展方向。
The essence of management accounting is the combination of accounting and management. It plays a very important role in business management. The formation and development of management accounting are both influenced by social practice and economic theory. This article looks at the development of management theory since the 19th century, and explores the contents of management accounting in different stages and the development direction of management accounting in the future.