摘要
与传统的财务会计相比,如今,管理会计工作的内容与方式已发生了翻天覆地的变化,管理会计在企业中的作用与意义更是今非昔比。诚然,管理会计的发展有着广阔的空间,但绝非坦途。我们期待迎来管理会计的那片蓝海。
Compare with traditional accounting,the content and pattern of management accounting have experienced dramatic changes nowadays,and its effects on enterprises are even more magnificent.Although the development of management accounting may not be fairly smooth,we are still expecting a bright future of it.