期刊论文

中文

经济问题

1004-972X

2008

341

1

107-108

10.16011/j.cnki.jjwt.2008.01.037

本校为第一机构

管理会计有名无实,理论与实践严重背离,在理论研究上"学非所用",在实践应用中"用非所学"。因此,管理会计在理论方法上要变革创新,做到名副其实,在实践应用中做到行之有效。

The theory of management accountant greatly deviates from practice.In the study of theory,management accountant is manifested that what we used doesirt derive from the relecvnt bnoulege of what we learned.Therefore,the reform and novation are heeded in the theroil methods of management accountant vonform...