摘要
管理会计是现代会计的重要分支,主要服务于企事业单位内部管理需要,是通过利用相关信息,有机融合财务与业务活动,在企事业单位规划、决策、控制和评价等方面发挥重要作用的管理活动。当前,我国管理会计人才匮乏,无法满足经济社会发展对管理会计人才的大量需求。本文在分析我国管理会计人才培养现状及其原因的基础上,通过借鉴国外管理会计人才培养的先进经验,结合我国现实社会经济环境,提出了我国管理会计人才培养的路径。
Management accounting is an important branch of modern accounting.Its goal is to service the enterprises' internal management.Through the use of relevant information,management accounting can play an important role in companies' planning,decision making,control and evaluation by integrating the financial and business activity.At present,management accountant is so shortage that it can't meet the high demand for economic and social development in China.Firstly,this paper analyzes the current situation and its causes of management accountant.Secondly,this paper researches the advanced experience of foreign management accountants.Lastly,this paper proposes the path of management accountant training by combination with real social and economic environment in China
出处
《财会通讯（上）》
北大核心
2015年第7期5-9,4,共5页
Communication of Finance and Accounting
基金
湖北省高等学校省级教学研究项目"湖北省高校优质教学资源共享机制构建与运行研究--以会计学本科为例"(项目编号:2013163)阶段性研究成果
关键词
管理会计
人才培养
课程体系
教材比较
Management Accounting
Talent Training
Curriculum System
Comparison of Textbooks
