UC知道求论文摘要英文翻译！谢谢各位大侠了！
来源：百度知道 编辑：UC知道 时间：2024/06/06 16:16:36
管理会计是一门新的学科，一门由多种学科相互渗透的综合性很强的应用学科，是会计学科的一个分支。管理会计在我国企业管理中的应用正处在一个关键的转折点上，急需将以往企业中应用的经验加以总结和提高，形成我国的管理会计理论和方法体系，以适应企业经营机制转变的需要，保证企业生产经营的高效率，并籍以促进企业自身适应能力的提高。管理会计产生在20世纪50年代，它是西方学者把管理的各种理念巧妙地溶入会计理论而产生的边缘学科。在20世纪80年代初期引入到我国以后，对于促进我国会计学的理论研究、推动我国的经济建设、提高企业管理者的决策水平和增强企业获利能力具有重大作用。管理会计学的根本目的在于提高企业的经济效益，保证企业经营目标的实现。对帮助企业管理者科学地制定经营决策，合理地利用经济资源，在效地强化内部管理，提高经济效益有着十分重要的作用。因此，加强对管理会计应用与发展的研究，正成为我国会计改革与发展的一个现实课题
Management Accounting is a new subject, a variety of disciplines from the mutual penetration of the very complex application disciplines, Accounting is a branch of the subject. Management Accounting in China Enterprise Management Application is at a critical turning point. Enterprises will need previous experience in the application of summing up and improve, form the management accounting system theory and methods, to adapt to changing business needs mechanism to ensure that enterprises in the production of high efficiency, membership and to promote enterprises in improving their ability to adapt. Management Accounting produced in the 20th century, the 1950s, It is Western scholars in the various management concepts cleverly into the accounting theory and the science. In the 20th century, the early 1980s after the introduction of China, for the promotion of China's accounting of the studies, promoting our country's economic construction, and improving the decision-making le