【正文】
前言 管理會(huì)計(jì)的起源,一般認(rèn)為是 20世紀(jì)初西方 工業(yè) 革命及管 理學(xué) 的產(chǎn)物。s theory structure, range of study, practice application to treat the consummation and the enrichment. How to solve the problem which our country management accounting the theory and the practice got unhooked, the article proposed some views. key word: Management accounting。 Countermeasure abstract: Management accounting39。s theory structure, range of study, practice application to treat the consummation and the enrichment. How to solve the problem which our country management accounting the theory and the practice got unhooked, the article proposed some views. key word: Management accounting。 關(guān)鍵詞:管理會(huì)計(jì);現(xiàn)狀;對(duì)策 Abstract: Management accounting39。摘要:管理 會(huì)計(jì) 的 理論 與 方法 在我國(guó)實(shí)踐中并未得到廣泛的 應(yīng)用 與推廣,這一方面是由于我國(guó) 經(jīng)濟(jì) 環(huán)境與國(guó) 外還存在一定的不同,另一方面也在于管理會(huì)計(jì)的理論結(jié)構(gòu)、 研究 范圍、實(shí)踐應(yīng)用等方面更待完善和充實(shí)。如何解決我國(guó)管理會(huì)計(jì)理論和實(shí)踐脫鉤的 問題 ,文章提出了一些看法。s theory and the method practice in our country have not obtained the widespread application and the promotion, on the one hand this is because our country economic environment and overseas also has certain difference, on the other hand also lies in aspects and so on management accounting39。 Present situation。s theory and the method practice in our country have not obtained the widespread application and the promotion,