管理会计与经济全球化（Management accounting and economic globalization）.docVIP

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管理会计与经济全球化（Management accounting and economic globalization）.doc

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管理会计与经济全球化（Management accounting and economic globalization）

管理会计与经济全球化（Management accounting and economic globalization） Management accounting and economic globalization First, management accounting and economic globalization 1. definition of management accounting. The century from 20s to 70s, the western accounting field has been the narrow definition of management accounting, Such as the definition of the United States in 1958 Accounting Management Accounting Association Committee: management accounting refers to the processing enterprises. The history and future of economic data, the use of appropriate techniques and concepts to assist management personnel to reach Reasonable business purpose plan and make a clear decision can achieve the above purpose. 2. the role of management accounting in the economic globalization. The premise of optimal economic resources worldwide and make full use of enterprise resources in the global scope The optimal placement and make full use of. The market price mechanism is the signal mechanism of social resources and make full use of the optimal placement, Management accounting is the signal mechanism of enterprise resources and make full use of the optimal placement. In the global market price guide Under the guidance of the whole society, resources for effective allocation and make full use of worldwide. Similarly, in the enterprise resource Global optimal set and full use must rely on the enterprise management accounting globalization. How to realize The enterprise management accounting globalization is the enterprise resources in the world to achieve the optimal structure and make full use of the basic The premise. Therefore, the enterprise management accounting globalization is must be solved in the world of business development issues, China is the enterprises to participate in to solve the problem of the globalization. 3. characteristics of management accounting in the economic globalization. We know that the information in the economic globalization, the network under the wheel, eit