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對當前我國管理會計高等教育改革思考
摘要:管理會計是本世紀初伴隨著泰羅的科學(xué)管理的產(chǎn)生而產(chǎn)生的,并隨著經(jīng)濟的發(fā)展而在國外的企業(yè)中得到了推廣運用和發(fā)展。研究顯示中國管理會計高等教育已遠不能適應(yīng)企業(yè)管理的需要。本文從中國管理會計高等教育之現(xiàn)狀分析出發(fā),論述了如何變革中國管理會計高等教育,并提出了一些設(shè)想。關(guān)鍵詞:中國;管理會計;高等教育;改革思考
Abstract: Management accounting was followed Taylor’s scientific management production to produce at the beginning of the century, and along with economical development, but obtained the promoted utilization and the development in the overseas enterprise. The research demonstrated that China management accounting the higher education far has not been able to meet the business management need. Did this article present situation of analysis the higher education embark from China management accounting, how elaborates transformed China management accounting the higher education, and made some tentative plans.
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