| 管理会计服务对象新探 |
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| 引用本文： | 胥朝阳.管理会计服务对象新探[J].武汉科技学院学报,1999(1). |
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| 作者姓名： | 胥朝阳 |
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| 摘 要： | 现代管理会计具有规划和控制的双重职能，不应局限于为企业内部经营管理服务，而应拓展管理会计的服务对象和范围，把为企业长期投资者等相关方面的服务放在重要地位，以充分发挥管理会计的职能。
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| 关 键 词： | 管理会计 规划 控制 |
Research on Service of Mangement Accounting |
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| Xu Chaoyang.Research on Service of Mangement Accounting[J].Journal of Wuhan Institute of Science and Technology,1999(1). |
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| Authors: | Xu Chaoyang |
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| Institution: | Xu Chaoyang |
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| Abstract: | Programming and control is dual-function of modern management accounting. In order to make full use of it, informations ought to be provided for relatives of enterprise, including long term investors of enterprise. So, the field of management accounting serving can be enlarged beyond the limit of serving enterprise's manager. |
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| Keywords: | management accounting programming control |
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