会计管理活动论、会计信息系统论、会计控制论三种定位理论，在价值取向上代表了现代会计中管理会计的观点。
Three kinds of localization theories : " accountant manage mobilism "," accounting information system theory "," accounting cybernetics ", have represented the view of accounting for management of the modern accountants on the value orientation .
管理活动论