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管理會(huì)計(jì)屬性的探討及啟示研究
摘要：本文回顧了以美國(guó)為主的西方關(guān)于管理會(huì)計(jì)屬性的理論，提出了對(duì)管理會(huì)計(jì)屬性的認(rèn)識(shí)，認(rèn)為管理會(huì)計(jì)以價(jià)值增值為目標(biāo)、具有管理職能；財(cái)務(wù)管理和成本管理都屬于管理會(huì)計(jì)的范疇。最后在這一認(rèn)識(shí)下對(duì)管理會(huì)計(jì)理論體系的構(gòu)建和學(xué)科體系的完善提出了幾點(diǎn)設(shè)想。關(guān)鍵詞：管理會(huì)計(jì)；理論體系；學(xué)科體系
Abstract: This article reviewed by the American west primarily about management accounting the attribute theory, proposed to management accounting attribute understanding, thought that management accounting rises in value take the value as the goal, has the management function; The financial control and the cost management belong to management accounting’s category. Finally system info’s construction and the discipline system’s consummation made several spot tentative plans under this understanding to management accounting.
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