关于我国理会计发展方向的文献综述.doc

[摘要]本文通过对文献回顾，依次概述了，最后做简单的评述。[Abstract] Based on some literature review related to management accounting and then followed by an overview of four main viewpoints on diversification, strategic management accounting, humanization and international management accounting, this thesis then provides some non-mainstream points of view such as the bottle neck accounting. Finally, a brief review is made as the final part of the thesis, that is, strategic management accounting is the inevitable development direction of the management accounting in China and humanization is the inevitable trend. [Ke