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企业核心竞争力与战略管理会计的辩证关系
引用本文:姚春芸.企业核心竞争力与战略管理会计的辩证关系[J].科技情报开发与经济,2008,18(17):173-174.
作者姓名:姚春芸
作者单位:西安思源学院,陕西西安,710038
摘    要:简述了企业核心竞争力的含义,从分析财务会计与管理会计的不同职能入手,讨论了企业核心竞争力与战略管理会计的辩证关系。

关 键 词:企业核心竞争力  战略管理会计  企业管理

The Dialectical Relationship between the Core Competitiveness and Strategic Management Accounting of Enterprise
YAO Chun-yun.The Dialectical Relationship between the Core Competitiveness and Strategic Management Accounting of Enterprise[J].Sci-Tech Information Development & Economy,2008,18(17):173-174.
Authors:YAO Chun-yun
Institution:YAO Chun-yun
Abstract:This paper expounds the connotation of Core Competitiveness of enterprise, and starting from the different functions of financial accounting and the managerial accounting, discusses the dialectical relationship between the core competitiveness and the strategic management accounting..
Keywords:core competitiveness  strategic management accounting  enterprise management  
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