發(fā)布時間：2018-10-13 19:12

【摘要】：正管理會計發(fā)展至今,明顯的不足之處有兩個:一是缺乏體系感;二是"去會計化"趨勢,往往過于強調(diào)非財務(wù)數(shù)據(jù)而形同于一般管理業(yè)務(wù)。究其原因,就是人們未能和財務(wù)會計一樣,有一整套財務(wù)報表作為會計系統(tǒng)運行目標,即沒有常態(tài)性的運作系統(tǒng)來持續(xù)地發(fā)揮作用。公司高層管理的任務(wù),不外乎是要"在短期內(nèi)賺錢"和"確保長期
[Abstract]:There are two obvious deficiencies in the development of management accounting up to now: one is the lack of system sense, the other is the trend of "deaccounting", which tends to emphasize non-financial data too much and is similar to general management business. The reason is that people are unable to have a whole set of financial statements as the operating goal of accounting system, that is, there is no normal operating system to continue to play a role. The task of top management is to "make money in the short term" and "to ensure the long term"
【作者單位】： 廈門大學;
【分類號】：F234.3
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本文編號：2269638