【摘要】 随着经济全球化步伐的加快,中国企业面临的环境发生了深刻的变化,以服务于企业内部管理为主要职责的管理会计,其理论研究和实务发展出现了一些新的动向。从管理会计实务发展的因素分析入手,就管理会计实务发展的战略选择及未来发展趋势进行了讨论。更多还原

【Abstract】 With the acceleration of economic globalization,the environment which Chinese enterprises facing have undergone profound changes.Management accounting which provides services to internal management of enterprises,its theoretical research and development in practice has some new tendency.From the factor analysis of management accounting practice,the author discusses about the strategic choice and the future development tendency of management accounting practice.更多还原