【摘要】 在目前新经济环境下,管理会计学的培养目标应当是使所培养的人才能够胜任不断变化的市场经济,其现实应用更多的体现出信息使用者对相关性的需求。而事项法的一个显著特点就是强调某个事项的关联信息,即会计信息的相关性。事项法为管理会计研究内容不断更新,应用范围不断拓展,突出信息相关性奠定了理论基础。更多还原

【Abstract】 In the new economic environment currently, training objectives of management accounting should be that the persons trained are qualified for changing market economy, which reflects the information users’ demand for relevance. A distinctive feature of event approach is to emphasize a matter’s relative information, namely the relevance of accounting information. Event approach laid the theoretical foundation for the constant renewal of management accounting research content, the expanding range of applications and the highlight of the relevance of the information.更多还原