| 我国管理会计实践中的症结与对策 |
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| 引用本文： | 郭化林.我国管理会计实践中的症结与对策[J].河北科技师范学院学报,2000(4). |
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| 作者姓名： | 郭化林 |
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| 作者单位： | 河北职业技术师范学院!秦皇岛，066004 |
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| 摘 要： | 研究分析了我国管理会计理论和实践中存在的问题———原动力不足、理论与实践的衔接不够、学科建设不完善、软件的开发及应用滞后等。提出了培植企业文化、加强案例研究、开展在职培训、设置管理会计师职称职务等措施 ,以强化管理会计应用的效率和效果
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| 关 键 词： | 管理会计 理论与实践 存在问题 对策 |
MANAGEMENT ACCOUNTING PROBLEMS AND MEASUREMENTS |
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| GUO,Hua,lin.MANAGEMENT ACCOUNTING PROBLEMS AND MEASUREMENTS[J].Journal of Hebei Normal University of Science & Technology,2000(4). |
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| Authors: | GUO Hua lin |
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| Abstract: | The paper analyzed the existing problems in management accounting theory and practice insufficient original motivation, insufficient combination of theory with practice and delaying software development and application etc , and pointed out the following measures such as cultivating enterprise culture, strengthening case research, developing on the job training, setting up senior management accountant academic titles and posts in order to strengthen the efficiency and effect of management accounting application |
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| Keywords: | management accounting theory and practice existing problems countermeasures |
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