【摘要】 当前由于缺乏宏观应用环境、缺乏应用型理论及其自身局限等原因,管理会计在我国的发展受到了限制,为了使管理会计在我国得到广泛地推广与应用,应建立管理会计的专业队伍、创建适合我国国情的应用型理论,并加强企业外部环境建设。更多还原

【Abstract】 Currently due to lack of application environment,lack of application theory and its own problems,the development of management accounting is limited in China.In order to spread and practise management accounting in China,we should establish special procession of management accounting,establish application theory suits to China,and strengthen the construction of exterior environment of enterprises.更多还原