管理会计规范化研究.docVIP

摘 要 管理会计融合了管理理论与会计理论，是现代企业决策支持系统的重要组成部分，是会计的一个重要分支。随着经济的发展，竞争的加剧，管理会计的作用在实务界和理论界都受到了空前的重视。就在刚刚落下帷幕的第三届管理会计论坛暨2010中国管理会计实践奖颁奖典礼上，与会代表一致认为会计正逐渐由信息提供者转变为价值创造者，管理会计将成为未来会计的蓝海 Abstract Accounting theory integrate the management theory and management accounting, it is an important part of modern enterprise decision support system and an important branch of accounting.With the economic development and competition, the role of management accounting practitioners and theorists have received unprecedented attention.Concluded in just the third 2010 China Forum on Management Accounting Management Accou