谁能帮我把这篇毕业论文摘要翻译成英文的 谢谢了

来源:百度知道 编辑:UC知道 时间:2024/05/12 16:25:05
随着社会经济的发展和科学技术的日新月异,成本管理会计作为会计学中一门年轻的分支学科,在加强企业内部经营管理和提高企业经济效益方面的作用将会越来越大。在我国目前尤其如此。本文通过对我国成本管理会计发展回顾与展望,用历史和发展的眼光审视成本管理会计研究焦点的演变,以便从中找出对其未来研究和实务运用有益的启示。
文章首先回顾分析了我国成本管理会计五十多年的发展及应用现状,在其基础上指出了我国成本管理会计存在的问题并进行了深刻的剖析,同时对如何解决这些问题进行了详细论述。最后对21世纪我国成本管理会计发展趋势进行的展望:典型案例研究,理论与实务紧密结合将成为未来研究方向;发展战略管理会计将成为未来管理会计研究的重要领域;作业成本法和目标成本法将成为未来管理会计应用主流;财务和非财务指标的平衡成为管理会计中绩效考核的重要手段。
现代企业面对日趋激烈的市场竞争,从一个侧面昭示了我国成本管理会计发展的巨大空间,中国会计学会加大成本管理会计研究力度是大势所趋。

Along with social economy's development and science's and technology's changing with each new day, cost management accountant takes in the accounting a young branch discipline, will be strengthening the enterprise internal operation to manage and enhances the business economic benefit aspect the function to be able to be getting bigger and bigger. In our country at present especially so. This article through develops to our country cost management accountant reviews and forecasts, carefully examines the cost management accounting study focal point with historical and the development judgment the evolution, with the aim of discovering to its futurology and the practice utilization beneficial enlightenment. the article first reviewed has analyzed our country cost management accountant more than 50 years development and the application present situation, had pointed out in its foundation our country cost management accountant existed the question and has carried on the prof