西方管理会计

西方管理会计基本理论研究浅探

Preliminary Exploration of the Management Accounting Basic Theory in Western

文章首先回顾了西方管理会计变化研究的结构理论和制度理论，揭示了管理会计稳定性和变化阻力的根源；

This paper first reviews the structure theory and institution theory in the study of management accounting change . It explores the root sources of the stability and change resistance of management accounting .

西方管理会计的应用推动了全面预算管理在我国的发展，并提高到企业经营机制和战略管理的高度上加以认识。

The application of western management accounting has promoted the development of master budget management in China . The understanding of the master budget management rose to height of managerial mechanism of enterprise and strategic management .

这份调查问卷是用来调查人们对于中国的公司接受“西方”管理会计方法的研究。

This questionnaire is part of a research to investigate people 's understanding of the adoption of " western " management accounting controls in Chinese companies .

在西方国家，管理会计与财务会计同等重要，管理会计的理论和内容得到不断发展、创新，在实践中应用越来越广。

Management accountant is as same important as financial accountant in the western country , and its theory and contents have been gradually developed as well as widely used .