管理会计研究方向的展望（Prospect of management accounting research）.docVIP

管理会计研究方向的展望（Prospect of management accounting research） Prospect of management accounting research Management accounting is separated from the accounting system and becomes an independent discipline juxtaposed with financial accounting, It is an important component of modern enterprise accounting, and it combines management and accounting two themes organically To. Accounting and management are not always, they are the product of social productivity development to a certain stage, And with the progress of social productivity and continuous development. Management accounting is not only a major branch of accounting, but also a major branch of enterprise management. It is an accountant and an enterprise The inevitable outcome of the continuous development of industry management. The formation and development of management accounting is influenced by social practice and economic theory Double influence: on the one hand, the development of social economy calls for strengthening enterprise management; on the other hand, economic theory The formation of such a request has been realized. First, the future prospect of management accounting research (I) choice faced Management accounting research is now facing two major choices: first, still follow the development of management accounting clues, The research is based on the traditional theories and methods: two, it faces the reality and opens up new research fields Research topic. And these two choices show the following contradictions and conflicts: first, the basic idea of traditional thinking The research of theory and method often has its solid theory and method basis and is easy to be accepted by the public. Face up to The practical application research is often contrary to the original idea and loses the support of this theory and method. Second, Practical research needs to have a solid theoretical foundation, and it takes a lot of time to do so According to the collection and investigation analysis. (two) the change o